Chapter
Forming an Opinion & Reporting
Compliance Management, Audit & Due DiligencePart II: Audit & Due Diligence (60 Marks)
14 topics
- Auditing Standard on Forming of Opinion (CSAS-3)
- Process of Forming of Opinion
- Precedence and Practice
- Third Party Report or Opinion
- Form of an Opinion
- Limitation
- Auditor’s Responsibility
- Management Representation Letter
- Discussion with Management
- Format of Report
- Audit Report and drafting of qualification
- sharing of draft report with Management
- Signing of Audit Report and Submission
- Case Laws and Case Studies