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Chapter 10

Reporting

Outcome

By the end of this session you should be able to:

 identify and describe the basic elements contained in the independent auditor’s
report

 explain unmodified audit opinions in the auditor’s report

 explain modified audit opinions in the auditor’s report

 describe the format and content of emphasis of matter and other matter
paragraphs

 discuss the need for auditors to communicate with those charged with
governance

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 10 of your Study Text

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