{"id":84341,"date":"2018-09-26T15:57:31","date_gmt":"2018-09-26T15:57:31","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=c29206412f4f36dc7f82582ae8dc6548"},"modified":"2018-09-26T15:57:31","modified_gmt":"2018-09-26T15:57:31","slug":"parent-company-refuses-permission-to-obtain-audit-evidence-regarding-unaudited-overseas-subsidiary","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=84341","title":{"rendered":"Auditing groups &#8211; subsidiaries"},"content":{"rendered":"<p>Technical helpsheet issued by to help ICAEW members to understand their responsibilities regarding subsidiaries when auditing the group accounts and the implications on the auditor\u2019s report where access to the financial information of subsidiaries is denied by the parent entity. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Technical helpsheet issued by to help ICAEW members to understand their responsibilities regarding subsidiaries when auditing the group accounts and the implications on the auditor&rsquo;s report where access to the financial information of subsidiaries is denied by the parent entity.<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/84341"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=84341"}],"version-history":[{"count":2,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/84341\/revisions"}],"predecessor-version":[{"id":99656,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/84341\/revisions\/99656"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=84341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=84341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=84341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}