3.20 What are the different Auditor’s report presentation options and how is the signing Auditor selected?

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The Auditor’s report presentation options and how to select the signing Auditor is explained here below:

Field

Effect on the financial statements

Reference to be made to the FS pages

Option to refer to FS pages in the 1st paragraph of the report.

Titles of primary documents on 1st paragraph

Option to disclose the names of the primary statements of other comprehensive income, changes in equity and cash flows either in full or in short in the 1st paragraph of the report.

Enable carry forward heading

Option to include header in 2nd and subsequent pages of the report.

AUDITOR (select from the 3 options defined in INFO store)

Selection between the 3 auditors as defined in the information store.

ENGAGEMENT PARTNER details - NAME

Choose the signing partner between the 20 different names of partners entered in the information store.

Designation

Enter the designation of the partner signing the report and whether signing on behalf of an entity.