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ACRA has issued the Financial Reporting Practice Guidance No. 1 of 2022 which highlights financial reporting areas that may require closer attention by directors in the review of the FY2022 financial statements. This year, ACRA has also expanded the scope of the guidance to cover areas Audit Committees should pro-actively engage their external auditors on, such as the auditor’s assessment of risk, use of technology in audits, auditor independence, findings from ACRA’s audit inspections and audit quality indicators.
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