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Reporting on a financial audit
Reporting on a financial audit
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Forming
an opinion
Statement of
Assurance
Drafting
a report
Quality
checks
Approval
Adversarial procedure
From final approval
to discharge
Follow-up
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Unmodified opinion
Modified opinion
No piecemeal opinion
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Key audit matters
Emphasis of matter
Comparative information
Suplementary and other information
Procedures under this section are applicable to reporting on audit opinions, such as the Statement of Assurance. Auditors reporting on other audits covering aspects of financial audit should also consult
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[index-page audit_type="Financial%2Baudit" audit_phase="Reporting" page_size="200" /]
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Last Modified
: 23/11/2021 13:55
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