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Include a statement that the financial statements used were audited by other practitioners in the practitioner's examination report on pro forma financial information, as necessary.


CONTROL ID
13981
CONTROL TYPE
Establish/Maintain Documentation
CLASSIFICATION
Preventive

SUPPORTING AND SUPPORTED CONTROLS



This Control directly supports the implied Control(s):
  • Establish and maintain a practitioner's examination report on pro forma financial information., CC ID: 13968

There are no implementation support Controls.


SELECTED AUTHORITY DOCUMENTS COMPLIED WITH



  • A reference to the financial statements from which the historical financial information is derived, a statement that such financial statements were audited, and, if applicable, whether the financial statements were audited by another auditor. (The report on pro forma financial information should ref… (AT-C Section 310.17 g., SSAE No. 18, Attestation Standards: Clarification and Recodification)