Related parties - audit evidence, Auditing

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Related Parties - Audit Evidence

IAS 24 prescribes the disclosures essential to the possibility to draw attention which the financial position and loss or profit of an entity may have been affected through the existence of related parties and through outstanding transactions balances along with such parties.

Definitions of concerned party and related party transactions from IAS 24, "Related Party Disclosures" are follows that:

Related parties are thought about to be related whether one party has the capability to control the other party or exercise significant influence above the other party in creation operating and financial decisions.


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