Test whether a review may replace a full audit
cyprus_audit_or_review_testApply article 152A of the Companies Law Cap. 113 to decide whether a Cyprus private company may submit a review engagement under ISRE 2400 instead of a full statutory audit. There is no audit exemption in Cyprus; this tests a substitution.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| gross_assets | Yes | Total value of assets without deducting liabilities. | |
| net_turnover | Yes | Net turnover including rental, interest, dividend and royalty income. | |
| group_exceeds_limits_on_aggregate | No | ||
| prepares_or_is_in_consolidated_accounts | No | ||
| within_limits_for_two_consecutive_years | No |