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Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities Volume 1—Core Concepts
A reference to both International Standards on Auditing and the national auditing standards is not
appropriate where a conflict exists between the requirements in ISAs and those in the national auditing
standards that would result in:
• The auditor forming a different opinion on the national standards than that appropriate for the ISA
standards; and
• Omission of additional information, such as an Emphasis of Matter paragraph, that is required by the
ISAs but not permitted under national standards.
17.8 Modified Auditor Reports
Refer to Volume 2, Chapter 23 of this Guide, which addresses modifications to the auditor’s report.
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