A written report encompasses reports issued in hard copy and those using an electronic medium. …

The Appendix to this Auditing Standard contains illustrations of auditor’s reports on a financial report, incorporating the elements set out in paragraphs  20–49 .  With the exception of the Opinion and Basis for Opinion sections, this Auditing Standard …

A title indicating the report is the report of an independent auditor, for example, “Independent Auditor’s Report,” distinguishes the independent auditor’s report from reports issued by …

Law, regulation or the terms of the engagement may specify to whom the auditor’s report is to be addressed in that particular jurisdiction.  The auditor’s report is normally addressed to those for whom the report is prepared, often either to the …

The auditor’s report states, for example, that the auditor has audited the financial report of the entity, which comprises [state the title of each financial statement and assertion statement comprising the financial report required by the applicable …

When the auditor is aware that the audited financial report will be included in a document that contains other information, such as an annual report, the auditor may consider, if the form of presentation allows, identifying the page numbers on which the …

The phrases “present fairly, in all material respects,” and “give a true and fair view” are regarded as being equivalent.  Whether the phrase “present fairly, in all material respects,” or the phrase “give a true and fair view” is used in any particular …

When the auditor expresses an unmodified opinion, it is not appropriate to use phrases such as “with the foregoing explanation” or “subject to” in relation to the opinion, as these suggest a conditional opinion or a weakening or modification of …

The auditor’s opinion covers the financial report as defined by the applicable financial reporting framework.  For example, in the case of many general purpose frameworks, the financial report may include: a statement of financial position, a statement of …

In the case of a financial report prepared in accordance with a fair presentation framework, the auditor’s opinion states that the financial report presents fairly, in all material respects, or gives a true and fair view of, the matters that the financial …