2015年1月15日 · ISA 705 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016. This ISA has been revised to conform to the enhanced auditor reporting requirements in ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements.

This International Standard on Auditing (ISA) deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ISA 700 (Revised), 1 the auditor concludes that a modification to the auditor’s opinion on the financial

2018年1月1日 · ISA (UK) 705 (Revised June 2016) Publication date: 1 January 2018 Effective from: 15 December 2019 Type: Standard: Format: PDF, 276.6 KB

International Standard on Auditing (ISA) 705 (Revised), Modifications to the Opinion in the Independent Auditor’s Report, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in …

We would like to show you a description here but the site won’t allow us.

ISA 705 establishes three types of modified opinions, namely, a qualified opinion, an adverse opinion, and a disclaimer of opinion. The decision regarding which type of modified opinion is appropriate de-

International Standard on Auditing 705: Modifications to the Opinion in the Independent Auditor’s Report provides guidance on how auditor’s report needs to be modified if expressing a normal opinion is not appropriate in case financial statements are misstated. Auditor shall express a qualified opinion if:

The IAASB approved ISA 705 (Revised and Redrafted), Modifications to the Opinion in the Independent Auditor's Report in June 2008. The ISA is effective for audits of financial statements for periods beginning on or after December 15, 2009.

2007年6月30日 · Basis for Conclusions: Close Off Documents of ISA 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report and ISA 706 (Revised), Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditor's Report

2018年1月30日 · 这篇文章的内容主要包括新准则ISA 701 CommunicatingKey Audit Matters in the Independent Auditor’s Report的要求，ISA701和其他审计报告相关准则（ISA 705 and 706）的关系，以及修改之后的ISA 570 Going concern的一系列新要求。