31386 paragraphs found
The auditor’s report shall have a title that clearly indicates that it is the report of an independent auditor. (Ref: Para. A20) …
The auditor’s report shall be addressed, as appropriate, based on the circumstances of the engagement. (Ref: Para. A21) …
The first section of the auditor’s report shall include the auditor’s opinion, and shall have the heading “Opinion.” …
The Opinion section of the auditor’s report shall also: Identify the entity whose financial report has been audited; State that the financial report has been audited; Identify the title of each statement comprising the financial report; Refer to the …
When expressing an unmodified opinion on a financial report prepared in accordance with a fair presentation framework, the auditor’s opinion shall, unless otherwise required by law or regulation, use one of the following phrases, which are regarded as …
If the entity has an internal audit function, the requirements in this Auditing Standard relating to using the work of that function do not apply if: The responsibilities and activities of the function are not relevant to the audit; or Based on the …