(b) Critique of assurance report
– Addressee inappropriate
– Type of forecast reviewed
– Period covered by the forecast
– Document forecast is included in and page references
– Assurance standards complied with
– Responsibility for preparation
– Reference to assumptions
– Negative statement of assurance
– International Financial Reporting Standards
– Inappropriate caveat
– Reference to purpose and distribution of the report
Maximum marks 8
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Maximum 20
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