The introduction to the reporting standards indicates that much of the guidance provided can be adapted to auditors’ reports on financial information other than financial statements. The APB (with assistance from the ICAEW) has issued Practice Note 8 Reports by auditors under company legislation in the United Kingdom, which gives guidance on the application of the principles of SAS 600 to reports by auditors under the Act. The examples in this chapter are, where appropriate, in line with the Practice Note.
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