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When subsequent events are used to evaluate the amounts included in the year-end financial ...
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When subsequent events are used to evaluate the amounts included in the year-end financial ...
When subsequent events are used to evaluate the amounts included in the year-end financial statements, auditors must distinguish between conditions that existed at the balance sheet date and those that came into being after the balance sheet date.
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Auditing and Assurance Services
Edition:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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