INTERNATIONAL STANDARD ON AUDITING 700 …
ISA 700 653AUDITING INTERNATIONAL STANDARD ON AUDITING 700 FORMING AN OPINION AND reporting ON financial STATEMENTS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA ........................................ ........................................ ........ 1 4 Effective Date ........................................ ........................................ ............. 5 Objectives ........................................ ........................................ .................. 6 Definitions.
FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS ISA 700 654 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s
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