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8022 Comparative Information

In This Section Assessing comparative information Overview This topic explains:

The audit procedures required in respect of comparative information

Assessing comparative information

ISA Requirement The auditor shall determine whether the financial statements include the comparative information required by the framework and whether such information is appropriately classified. For this purpose, the auditor shall evaluate w

1. The comparative information agrees with the amounts and other disclosures presented in the prior period o restated 2. The accounting policies reflected in the comparative information are consistent with those applied in the c changes in accounting policies, whether those changes have been properly accounted for and adequately p

If the auditor becomes aware of a possible material misstatement in the comparative information while performin auditor shall perform such additional audit procedures as are necessary in the circumstances to obtain sufficient a determine whether a material misstatement exists. If the auditor had audited the prior period's financial statement relevant requirements of ISA 560 Subsequent Events. If the prior period financial statements are amended, the aud comparative information agrees with the amended financial statements (ISA 710.8).

As required by ISA 580 Written Representations the auditor shall request written representations for all periods re The auditor shall also obtain a specific written representation regarding any restatement made to correct a materia financial statements that affect the comparative information (ISA 710.9). ISA Guidance In the case of comparative financial statements, the written representations are requested for all periods referred to in the auditor's opinion because management needs to reaffirm that the written representations it previously made with respect to the prior period remain appropriate. In the case of corresponding figures, the written representations are requested for the financial statements of the current period only because the auditor's opinion is on those financial statements, which include the corresponding figures. However, the auditor requests a specific written representation regarding any restatement made to correct a material misstatement in the prior period financial statements that affect the comparative information (ISA 710.A1)

PwC Guidance The audit procedures regarding compar same whether reporting under the corre comparative financial statements appro difference in the time period that need t representations.

When the financial statements of the pr have been audited by another auditor w information presented meets the condit guidance on audit procedures for openi engagement see PwC Audit 3052.

For detailed guidance on evaluating the

regarding the comparative information


Corresponding figures in contin Comparative financial statemen Additional reporting considerati information in first year audits

refer to ISA Reporting Manual 2.14 -

Aura User Guidance

Document our work in relation to comp *Agree the trial balance to the general statements and support for disclosure.

This EGA auto-populates in Gather Ev Financial statements and disclosures m or disclosed is marked as Prepared in A

Related Guidance

See PwC Audit 9044 for guidance on a known to the auditor after the financial

See PwC Audit 9031 for guidance on a statements

See PwC Audit 9050 for further guidan letters