Transcription of Standard on Auditing (SA) 700 (Revised) Forming an Opinion ...
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Standard on Auditing (SA) 700 (Revised) Forming an Opinion and Reporting on financial Statements Contents Paragraph(s) Introduction Scope of this SA .. 1 4 Effective Date .. 5 Objectives .. 6 Definitions .. 7 9 Requirements Forming an Opinion on the financial Statements .. 10 15 Form of Opinion .. 16 19 Auditor s Report .. 20 50 Supplementary Information Presented with the financial Statements ..51-52 Application and Other Explanatory Material Qualitative Aspects of the Entity s Accounting Practices .. A1 A3 Disclosure of the Effect of Material Transactions and Events on the Information Conveyed in the financial Statements .. A4 Description of the Applicable financial Reporting Framework .. A5 A10 Form of Opinion .. A11 A12 Auditor s Report .. A13 A69 Supplementary Information Presented with the financial Statements.
Apr 01, 2018 · SA 8004 deals with special considerations when financial statements are prepared in accordance with a special purpose framework. SA 8055 deals with special considerations relevant to an audit of a single financial statement or of a specific element, account or item of a financial statement. This SA also applies to audits for which
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