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INTERNATIONAL STANDARD ON AUDITING 705: MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR'S REPORT

ISA - International Standards on Auditing, 2010, p.682

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Title:
INTERNATIONAL STANDARD ON AUDITING 705: MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR'S REPORT
Subjects: Audited financial statements ; Auditing ; Auditors opinions ; Audits ; Financial statements ; International auditing standards ; ISA 705 ; Modifications ; Professional responsibilities
Is Part Of: ISA - International Standards on Auditing, 2010, p.682
Description: International Standard on Auditing 705 deals with the auditor's responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ISA 700, the auditor concludes that a modification to the auditor's opinion on the financial statements is necessary. This ISA establishes three types of modified opinions, namely, a qualified opinion, an adverse opinion, and a disclaimer of opinion. The objective of the auditor is to express clearly an appropriately modified opinion on the financial statements that is necessary when the auditor concludes, based on the audit evidence obtained, that the financial statements as a whole are not free from material misstatement, or the auditor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement.
Publisher: New York: International Federation of Accountants: IFAC
Language: English
Source: ProQuest Central

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