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La norme internationale d'audit (ISA) 805 (révisée), Audit d'états financiers isolés Titre original : ISA 805 (Revised), Special Considerations─Audits of Single
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ISA 805 762 INTERNATIONAL STANDARD ON AUDITING 805 SPECIAL Modified Opinion, Emphasis of Matter Paragraph or Other Matter Paragraph in the
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ISA 800 (Revised)3 and ISA 805 (Revised)4 : - there is no requirement in France for the auditor to report on summarized financial statements (i e summarized
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Guidelines covering the auditor's reports on special purpose financial reports are given to the ISA (UK) 800 (revised), Special Considerations - Financial
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