Using the Work of Internal Auditors

Forming an Opinion and Reporting on a Financial Report

Communicating Key Audit Matters in the Independent Auditor’s Report

Modifications to the Opinion in the Independent Auditor's Report

The Auditor's Responsibilities Relating to Other Information

Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements

Initial Audit Engagements - Opening Balances

Going Concern

Evaluation of Misstatements Identified during the Audit

Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report