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I would like to know what are the "do's" and "don'ts" when you sign financials statement that have been prepared by someone else.
A friend has asked me to sign off financials the she has prepared.
Look (and obviously depending on complexity), I would suggest you regard your friend as you would an employee and you review her work, as if she had done it on your behalf, which is very much the case.
Also read the standard so that you know what you are signing for. If you don't have it I have attached it. ISRS 4410.pdf
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