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Prior year unaudited - Audit report implications

Technical helpsheet issued to help ICAEW members to ensure their audit report complies with International Standards on Auditing (UK) (ISAs (UK)) where the prior period financial statements were not audited.

Issued: August 2018
Last reviewed: July 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to ensure their audit report complies with International Standards on Auditing (UK) (ISAs (UK)) where the prior period financial statements were not audited.