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An amendment was made to the “Rule for Customer Registration on the Reporting Portal, Reporting of Statements by the Entities and Publication of Submitted Information” adopted under the Order № N-6 of the Head of SARAS of May 21, 2019
The publication highlights key areas of focus in the current evolving environment when undertaking procedures relating to, and concluding on, the appropriateness of management’s use of the going concern basis of accounting in accordance with the International Standards on Auditing (ISA)
SARAS announces that Explanatory Note on submission of 2018 management report also refers to the management reports of 2019 and of the subsequent reporting periods.