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Chapter

Audit Report

Auditing and Ethics

11 topics

  1. Forming an opinion on the Financial Statements
  2. Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements)
  3. Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion, Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified
  4. Adverse Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditor’s Report)
  5. SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Reportstandard
  6. Nature of Comparative Information
  7. Corresponding Figure
  8. Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements)
  9. Branch audit
  10. Joint audit
  11. Reporting requirements under the Companies Act, 2013 including CARO
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