18 paragraphs found
… concludes that it is necessary to express an adverse opinion or disclaim an opinion on the entity’s financial report as a whole but, in … considers it appropriate to express an unmodified opinion on that element, the auditor shall only do so if: …
… The auditor shall not express an unmodified opinion on a single financial statement of a financial report if the auditor has expressed an adverse opinion or disclaimed an opinion on the financial report as a whole. This is the …
… concludes that it is necessary to express an adverse opinion or disclaim an opinion on the entity’s financial report as a whole, ASA 705 … to include in the same auditor’s report an unmodified opinion on a single financial statement that forms part of …
… financial report, the expression of a disclaimer of opinion regarding the results of operations and cash flows, where relevant, and an unmodified opinion regarding the financial position is permitted since the disclaimer of opinion is being issued in respect of the results of …
… The form of opinion to be expressed by the auditor depends on the … accordance with ASA 700: [21] When expressing an unmodified opinion on a financial report prepared in accordance with a fair presentation framework, the auditor’s opinion, unless otherwise required by law or regulation, …
… 15 and 16 , the auditor shall also differentiate the opinion on the single financial statement or on the specific element of a financial statement from the opinion on the financial report. The auditor shall not issue the auditor’s report containing the opinion on the single financial statement or on the specific …
… auditor therefore considers whether the expected form of opinion is appropriate in the light of the applicable … respects,” or “gives a true and fair view” in the auditor’s opinion include: Whether the applicable financial reporting … The auditor’s decision as to the expected form of opinion is a matter of professional judgement. It may be …
… in the case when there is a qualification of the auditor’s opinion in relation to accounts receivable in the auditor’s … On the other hand, if the qualification of the auditor’s opinion on the financial report relates to classification of …
… financial report, the auditor shall express a separate opinion for each engagement. …
… planning and performance of that engagement; and Forming an opinion and reporting on the single financial statement or …