The Opinion In The Independent Auditor
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At a glance - AICPA
us.aicpa.orgsections relating to auditor reporting and disclosures. • Section 705, Modifications to the Opinion in the Independent Auditor’s Report Addresses the form and content of the report when the auditor concludes that a clean auditor’s opinion in accordance with section 700 is not appropriate (qualified, adverse, or disclaimer of opinion).
INTERNATIONAL STANDARD ON AUDITING 700 FORMING …
www.ifac.org1 ISA 705, “Modifications to the Opinion in the Independent Auditor’s Report.” 2 ISA 706, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report.” 3 ISA 800, “Special Considerations—Audits of Financial Statements Prepared in Accordance with
Auditor Reporting Summary Comparison between IAASB ...
www.ifac.orgaffirmative statement that the auditor is independent and has fulfilled the other ethical responsibilities in accordance with the relevant ethical requirements. Basis for modified opinion or When the auditor modifies the opinion, the basis for the modification is included in the Basis for Opinion section. A KAM When there is a departure from an
Dating of the Independent Auditor’s Report
us.aicpa.orgDating of the Independent Auditor’s Report 2195.08 However, if an event of the type requiring disclosure only (as discussed in section 560.05 and .08) occurs between the date of the independent auditor's original report and the date of the reissuance of such report, and if …
INDEPENDENT AUDITOR’S REPORT - Infosys
www.infosys.comINDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF INFOSYS LIMITED Report on the Audit of the Consolidated Financial Statements Opinion We have audited the accompanying consolidated financial statements of INFOSYS LIMITED (the “Company”) and its subsidiaries (the Company and its subsidiaries together referred to as the “Group”)