31 con sider the following types of other audit engagements

31. con sider the following types of other audit engagements requires the auditor to carefully issue of \"substance over form\" in forming an opinion? a. In an audit of specified elements, accounts or items. n an audit of financial satm GAAP prered n a comprehensive basis other th c. I prepared on a comprehensive basis other than In a review of interim financial information of public companies.

Solution

Solution: In a review of interim financial information of public companies

Explanation: Substance over form is an accounting principle which recognizes that company transactions must be accounted in accordance with their (economic) substance rather than their (legal) form, thus ensures that financial statements will reflect the overall financial reality of the entity