Tag (SQ): interim financial information

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AAA – L3 – Q51 – Assurance services

Suggest procedures for reviewing interim financial information of Dablaseem Hospital Company Ltd.

Dablaseem Hospital Company Ltd. prepares its annual financial statements to 31st December each year. Due to the magnitude of the transactions, interim financial statements for each half year are prepared at the end of June every year. This is done to facilitate the early completion and audit of the annual financial statements. Nhwehwem & Associates are the independent financial statement auditors of Dablaseem Hospital Co. Ltd. This year’s interim financial information have been prepared and are ready for review.

You are the audit senior of the auditing firm and the head of the audit team to carry out the review of the interim financial information.

Required:

Suggest the procedures you would use to carry out the review of the interim financial information.

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