11 paragraphs found
… when, in forming an opinion in accordance with ASA 700, [1] the auditor concludes that a modification to the … opinion. In all cases, the reporting requirements in ASA 700 apply, and are not repeated in this Auditing …
… shall, in addition to the specific elements required by ASA 700: (Ref: Para. A21) Amend the heading “Basis for Opinion” required by paragraph 28 of ASA 700 to “Basis for Qualified Opinion,” “Basis for Adverse …
… See ASA 700, paragraph A25(b) for a description of this circumstance. …
… See ASA 700 Forming an Opinion and Reporting on a Financial Report . …
… the Appendix. The statement required by paragraph 28(a) of ASA 700, amended to state that the auditor’s responsibility is … and The statement required by paragraph Aus 28(c) of ASA 700 about independence and other ethical …
… ASA 700 requires the auditor, in order to form an opinion on the … if any, on the financial report in accordance with ASA 450. [7] …
… for the auditor’s opinion required by paragraph 28(d) of ASA 700 to include the word “qualified” or “adverse”, as …
… auditor’s responsibilities required by paragraphs 38‑40 of ASA 700 to include only the following: (Ref: Para. A25) A … ethical responsibilities required by paragraph 28(c) of ASA 700. …
… the elements required by paragraphs 28(b) and 28(d) of ASA 700. Those elements are: A reference to the section of the …