In which section of audit report, separate opinions of joint audit of branch are required to be shown...
>other matter paragraph OR auditor's responsibilities??
1 Replies
CS Aditi Pant
(Practicing CS & Faculty)
(42 Points)
Replied 17 September 2019
Kindly refer SA 299 for better clarity regarding the responsibilities of Joint Auditor.
As far as reporting is concerned:
1) In case of Responsibilities of Joint Auditors it will be included under heading 'Auditor's Responsibilities'.
2) In case of inclusion of Branch Auditors Report it will be given under 'Other Matter'.
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