Page 5 - Audit - The Audit Report
P. 5

THE AUDIT REPORT




            ISAs 700, 701, 705 and 706





            • Opinion on top, basis of opinion follow



            • Additional GC responsibility for management



            • Significant disclosures under auditor’s


                responsibility;


                    oMateriality


                    oJudgements


                    oIndependence


                    oMeaning of reasonable assurance


                    oDescription of materiality, professional judgment and

                       skepticism).






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