Page 223 - AA Integrated Workbook STUDENT 2018-19

Chapter 12

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 key audit matters, 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 12 of your Study Text

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