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Applicable Financial Reporting

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INTERNATIONAL STANDARD ON AUDITING 700 …

INTERNATIONAL STANDARD ON AUDITING 700 …

www.irba.co.za

applicable financial reporting framework. (Ref: Para. A5–A10) Form of Opinion . 16. The auditor shall express an unmodified opinion when the auditor concludes that the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework. 17. If the auditor:

  International, Standards, Reporting, Financial, International standard on auditing 700, Auditing, Applicable, Applicable financial reporting

INTERNAL CONTROL OVER FINANCIAL REPORTING (ICFR)

INTERNAL CONTROL OVER FINANCIAL REPORTING (ICFR)

pcaobus.org

oversight of financial reporting. This component is known as the Control Environment. 2. The assessment of risks of the various processes and data points that feed into the company’s financial reports. For example, a process that is highly susceptible to fraud would be considered to be a high-risk area. 3.

  Reporting, Financial, Over, Financial reporting, Over financial reporting

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INTERNATIONAL STANDARD ON AUDITING 700, Applicable financial reporting, Financial, OVER FINANCIAL REPORTING, Financial reporting