15 paragraphs found
… on the audited financial report includes: A qualified opinion in accordance with ASA 705; [7] An Emphasis of … report on the audited financial report includes a qualified opinion, an Emphasis of Matter paragraph, an Other Matter … ) Describe: (Ref: Para. A22 ) The basis for the qualified opinion on the audited financial report, and the effect …
… the necessary changes, the auditor shall express an adverse opinion on the summary financial statements. (Ref: Para. …
… report. Subject to paragraph 20 , a clear expression of an opinion (see paragraphs 9–11 ). A statement indicating that … subject to paragraphs 19–20 , the fact that an unmodified opinion is expressed on the audited financial report. A … statement that the auditor is responsible for expressing an opinion, based on the auditor’s procedures conducted in …
… has reported on them. Agree with management the form of opinion to be expressed on the summary financial statements …
… may consider necessary, as the basis for the auditor’s opinion on the summary financial statements: Evaluate …