• Thomas Tsang

Unadjusted error in audit

When considering unadjusted error in audit, we need to take into account last year unadjusTed error into current year. The unadjusted error related to previous year in last year error do not need to take into account. It is because the unadjusted error always represents cumulative effect for that year. Take into account of last year unadjusted error will reflect the current year impact.

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