Tag (SQ): Audit reporting

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AA – L2 – SA – Q4.10 – Auditor’s Report

Section of auditor’s report for ISA statement.

Which section of the auditor’s report should include a statement that the audit has been carried out in accordance with ISAs?

 Auditor’s opinion paragraph

 Auditor’s responsibilities for the audit of the financial statements                                                                                                                 C   Responsibilities for the financial statements paragraph

 Basis for opinion paragraph

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AAA – Dec 2019 – L3 – Q54 – Audit Reporting

Explain types of modified audit opinions with examples for each type.

54 Eunice Pharmacies

(a) Explain the different types of modified audit opinions, giving an example of situations which may give rise to each type.                  (b) Set out the main elements of the auditor’s report for the situation set out above.

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