Clarification from the Authority Regarding the Review of Entities for Which the Auditor's Relatives Provided Services During the Same Period
توضيح من الهيئة حول مراجعة منشآت قدّم لها أقارب المراجع خدمات خلال نفس الفترة
The Saudi Organization for Chartered and Professional Accountants, through its Professional Conduct and Ethics Committee, issued a clarification addressing the scenario where an auditor provides audit services to an entity for which the auditor's relative also provided other services during the same financial period under review. The clarification takes into account local environment considerations and offers guidance based on the principles and requirements of the International Code of Ethics for Professional Accountants (including Independence Standards) adopted for application in Saudi Arabia.
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