Page 9 - Audit - The Audit Report

THE AUDIT REPORT

ISA 260

• Standard deals with Communication of Significant

Findings from the Audit – (what affects the form and

content of the auditor’s report).

• To inform those charged with governance where

auditor’s report may differ from expected form and

content or may include additional information the

audit;

 (modifications, GC, KAM, Emphasis or Other Matter).

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