June 2024 | APT Global Firms

21 Jun 24

Subsequent Events in Audit Engagements: Requirements, Considerations, and Auditor Responsibilities

Introduction In a 2008 report to the European Commission titled ‘Comparative Studying on the Application of the Standard on Events After the Balance Sheets Dates – IAS 10, in the audited financial statements of four New Member States of the EU’, the Public Oversight Accounting and Auditing of the Republic…

20 Jun 24

Supporting Small Enterprises: Understanding UAE’s Small Business Relief

In the dynamic landscape of corporate taxation, fostering an environment conducive to the growth of small businesses is crucial for economic vitality. Recognizing this, the United Arab Emirates (UAE) has introduced Small Business Relief provisions under Article 21 of the UAE Corporate Tax Law. Let’s delve into the key components…

06 Jun 24

Evaluation of Misstatement in Audit Engagement (Part vi)

Communication & Reporting to Those Charged with Governance a) Communication with Those Charged with Governance Communication with those charged with governance is an integral part of the audit process because it helps the auditors gain a better understanding of the client’s management assertions, assess fraud risk, and approach the audit. If the communication goes well, it can…

Month: June 2024

Subsequent Events in Audit Engagements: Requirements, Considerations, and Auditor Responsibilities

Supporting Small Enterprises: Understanding UAE’s Small Business Relief

Evaluation of Misstatement in Audit Engagement (Part vi)

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