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The document prepared by SARAS summarises major non-compliances as a result of standard compliance review of annual reports submitted by SARAS
The document was developed for entities defined by the Law of Georgia on Accounting, Reporting and Auditing, serving auditors, oversight/regulatory bodies and other stakeholders of the annual reports
The International Auditing and Assurance Standards Board (IAASB) has published a public consultation for its 2024-27 proposed strategy and work plan