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INTERNATIONAL STANDARD ON AUDITING 700 …
www.irba.co.zaapplicable 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 STANDARD ON AUDITING 800 SPECIAL ...
www.ifac.orgSPECIAL CONSIDERATIONS—AUDITS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH SPECIAL PURPOSE FRAMEWORKS 751 ISA 800 AUDITING A6. The applicable financial reporting framework may encompass the financial