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Comparative figures in the Audited Accounts?

Comparative figures in the Audited Accounts are compulsory to present? What are the Exceptions?

I am representing an audit firm in UAE. One of our GCC client had dummy accounts (for tax department purpose) as issued last year by previous auditors. Now its first year with us and we have to present comparative opening balances as per original books of account maintained by the client because the client has no trial balance which will match with amounts as in those last year's dummy audited financials. My Questions are;

1) Can we skip presenting the comparative figures in Balance Sheet and P&L and only present current year audited by us?

2) If we must have to present comparative figures as per ISA 710, then which trial balance to use? As company have no trial balance matching with opening balances?

3) Can we take a letter from Client's management that the comparative figures are provided by the management and were unaudited and then can use original trial balance maintained by client for opening and current year figures?


Please help; if somebody could then that will be highly appreciable!


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