2. AUDIT
REPORTING

3. Richard Clarke Academy aCOWtancy.com

4. AUDIT REPORTING
OPINION
STRUCTURE OTHER
MATTERS
Richard Clarke Academy aCOWtancy.com

5. AUDIT REPORTING
aCOWtancy.com

6. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
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7. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
aCOWtancy.com

8. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
aCOWtancy.com

9. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
aCOWtancy.com

10. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
aCOWtancy.com

11. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

12. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph FS & Policies
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

13. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

14. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility Policies & estimates
FS, Controls,
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

15. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

16. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility ISAs,
Opinions,
Auditor Responsibility Procedures (evidence &
Reasonable Assurance
Any modifications risk)
Opinion & other responsibilities
aCOWtancy.com

17. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

18. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Clear descriptions
Any modifications All substantive reasons
Financial effect
Opinion & other responsibilities
aCOWtancy.com

19. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

20. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
Legal,
regulatory
aCOWtancy.com

21. AUDIT REPORTING
ISA 700 STRUCTURE
Title & Addressee
Introductory paragraph
Management Responsibility
Auditor Responsibility
Any modifications
Opinion & other responsibilities
aCOWtancy.com

22. AUDIT REPORT
aCOWtancy.com

23. AUDIT REPORT
SIGNATURE DATE ADDRESS
Phil Thissin Tes Ting Sue Yu Reg Yulation
Partner Audit Manager Legal Junior
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24. Richard Clarke Academy aCOWtancy.com

25. AUDIT REPORTING
OPINION
STRUCTURE OTHER
MATTERS
Richard Clarke Academy aCOWtancy.com

26. AUDIT REPORT
aCOWtancy.com

27. AUDIT REPORT
AUDIT OPINION
MODIFIED (misstatement or Insufficient evidence)
UNMODIFIED
aCOWtancy.com

28. AUDIT REPORT
Richard Clarke Academy aCOWtancy.com

29. AUDIT REPORT
UN MODIFIED
True & Fair
In accordance with Framework
In accordance with Legislation
Richard Clarke Academy aCOWtancy.com

30. AUDIT REPORT
aCOWtancy.com

31. AUDIT REPORT
MODIFIED
QUALIFIED
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32. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
aCOWtancy.com

33. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
Except For Paragraph
aCOWtancy.com

34. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
Except For Paragraph
Material & Pervasive Misstatements (disagreement)
aCOWtancy.com

35. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
Except For Paragraph
Material & Pervasive Misstatements (disagreement)
Adverse Opinion
aCOWtancy.com

36. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
Except For Paragraph
Material & Pervasive Misstatements (disagreement)
Adverse Opinion
Material Insufficient Evidence
aCOWtancy.com

37. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
Except For Paragraph
Material & Pervasive Misstatements (disagreement)
Adverse Opinion
Material Insufficient Evidence
Except For Paragraph
aCOWtancy.com

38. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
Except For Paragraph
Material & Pervasive Misstatements (disagreement)
Adverse Opinion
Material Insufficient Evidence
Except For Paragraph
Material & Pervasive Insufficient Evidence
aCOWtancy.com

39. AUDIT REPORT
MODIFIED
QUALIFIED
Material Misstatements (disagreement)
Except For Paragraph
Material & Pervasive Misstatements (disagreement)
Adverse Opinion
Material Insufficient Evidence
Except For Paragraph
Material & Pervasive Insufficient Evidence
aCOWtancy.com
Disclaimer of Opinion

40. Material &
Material
Pervasive
Misstatement Except for Adverse
Insufficient
Except for Disclaimer
Evidence

41. Richard Clarke Academy aCOWtancy.com

42. AUDIT REPORTING
OPINION
STRUCTURE OTHER
MATTERS
Richard Clarke Academy aCOWtancy.com

43. AUDIT REPORT
aCOWtancy.com

44. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
aCOWtancy.com

45. AUDIT REPORT
OTHER MATTERS
Within the opinion
Emphasis of matter paragraph
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46. AUDIT REPORT
OTHER MATTERS
Within the opinion
A modification
Emphasis of matter paragraph
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47. AUDIT REPORT
OTHER MATTERS
Within the opinion
A modification
NOT adverse opinion
Emphasis of matter paragraph
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48. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
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49. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Used for:
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50. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Used for:
Significant Uncertainty
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51. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Used for:
Significant Uncertainty
Going Concern
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52. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Special Purpose Audit
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53. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Summarised FS
Special Purpose Audit
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54. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Summarised FS
Special Purpose Audit Consistent with A/C &
Directors report
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55. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Summarised FS
Special Purpose Audit Consistent with A/C &
Directors report
No opinion (refer to full
FS opinion)
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56. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Special Purpose Audit
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57. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Abridged FS
Special Purpose Audit
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58. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Abridged FS
Special Purpose Audit SMEs (no audit)
aCOWtancy.com

59. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Abridged FS
Special Purpose Audit SMEs (no audit)
Entitled & Properly
prepared
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60. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Abridged FS
Special Purpose Audit SMEs (no audit)
Entitled & Properly
prepared
Report signed
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61. AUDIT REPORT
OTHER MATTERS
Emphasis of matter paragraph
Special Purpose Audit
aCOWtancy.com

62. Richard Clarke Academy aCOWtancy.com

63. AUDIT REPORTING
OPINION
STRUCTURE OTHER
MATTERS
Richard Clarke Academy aCOWtancy.com