3 paragraphs found
… regarding the opening balances, the auditor is required by ASA 705 to express a qualified opinion or disclaim an … on the financial report, as appropriate, in accordance with ASA 705. If the auditor encountered significant difficulty … this to be a key audit matter in accordance with ASA 701. …
… regarding the opening balances, the auditor is required by ASA 705 [8] to express a qualified opinion or disclaim an … on the financial report, as appropriate, in accordance with ASA 705. If the auditor encountered significant difficulty … this to be a key audit matter in accordance with ASA 701. [9] …