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Financial Reporting Council
Financial Reporting Council 1 1. This guidance is designed to assist company boards in making suitable arrangements for their audit committees, and to assist directors serving on audit committees in carrying
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Accounting and Reporting Policy FRS 102 Staff …
www.frc.org.ukStaff Education Note 1: Cash flow Statements Accounting and Reporting Policy FRS 102 Staff Education Note 1 Cash flow statements Disclaimer This Education Note has been prepared by FRC staff for the convenience of users of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.
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Audit and Assurance - frc.org.uk
www.frc.org.ukreports with modifications to the opinion. Whilst these auditor’s reports have not been tailored for the UK, they illustrate the requirements of the ISA (UK) where the auditor is required to modify or disclaim their opinion. 8. The auditor also considers the impact of any modified opinion on the financial
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