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Standard on Auditing (SA) 705 (Revised), Modifications to ...

Standard on Auditing (SA) 705 ( revised ), Modifications to the Opinion in the Independent Auditor s Report Contents Paragraphs Introduction Scope of this SA .. 1 Types of Modified 2 Effective Date .. 3 Objective .. 4 Definitions .. 5 Requirements Circumstances When a modification to the Auditor s Opinion is Required .. 6 Determining the Type of modification to the Auditor s Opinion .. 7 15 Form and Content of the Auditor s Report When the Opinion is Modified .. 16 29 Communication with Those Charged with Governance .. 30 Application and Other Explanatory Material Types of Modified A1 Circumstances When a modification to the Auditor s Opinion is Required.

3 SA 805, Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement, deals with circumstances where the auditor is engaged to express a separate opinion on one or more specific elements, accounts or items of a financial statement.

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