April 2023

A balance sheet shows a company’s financial position on a specific date, often at the end of an accounting period. Along with the balance sheet, the income and cash flow statements make up the trio of core financial statements. We show you how to complete it and explain what each section includes. Preparing balance sheets […]

Ethical requirements in assurance engagements In particular, appropriate consideration should also be given to independence of mind and in appearance in respect of the responsible party and the user. For example, the provision of assistance to a responsible party in preparing its report may result in a self-review threat if the impact of the assistance