The PA is the auditor of Shire Corp., a public company, and has also been engaged to
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a. Describe the procedures the PA will use to review the quarterly financial statements and the contents of the PA’s review engagement report.
b. How might the PA’s work on the prior year-end audit relate to and help with the review of the third-quarter report? (Consider what difficulties the PA might have in conducting this review if the PA did not also do the audit.)
Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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Related Book For 
Auditing An International Approach
ISBN: 978-0071051415
6th edition
Authors: Wally J. Smieliauskas, Kathryn Bewley
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