… report on the audited financial report contains an adverse opinion or a disclaimer of opinion, the auditor’s report on the summary financial … report on the audited financial report contains an adverse opinion or disclaimer of opinion; Describe the basis for …

… to report on summary financial statements: To form an opinion on the summary financial statements based on an … from the evidence obtained; and To express clearly that opinion through a written report that also describes the basis for that opinion. …

… financial statements that variously: Contain unmodified opinions; Are derived from an audited financial report on which the auditor issued modified opinions; Contain a modified opinion; Are derived from an audited financial report where …

… If law or regulation prescribes the wording of the opinion on summary financial statements in terms that are … necessary to enable the auditor to express the prescribed opinion; and Evaluate whether users of the summary financial statements might misunderstand the auditor’s opinion on the summary financial statements and, if so, …

… When the auditor has concluded that an unmodified opinion on the summary financial statements is appropriate, the auditor’s opinion shall, unless otherwise required by law or …

… the procedures in paragraph  8 , that an unmodified opinion on the summary financial statements is appropriate enables the auditor to express an opinion containing one of the phrases in paragraph  9 .  The …

… sufficient appropriate evidence on which to base the opinion on the summary financial statements if the auditor …

… sufficient appropriate evidence on which to base the opinion, including evidence that the summary financial …