Αποτελέσματα Αναζήτησης
1 Απρ 2018 · Scope of this SA. This Standard on Auditing (SA) deals with the auditor’s responsibility to form an opinion on the financial statements. It also deals with the form and content of the auditor’s report issued as a result of an audit of financial statements.
The Auditing and Assurance Standards Board is issuing the following illustrative formats of the Independent Auditor’s Report on the Standalone Financial Statements under the Companies Act, 2013 and the Rules thereunder.
Illustrative Format of a Qualified Auditor’s ReportI. INDEPENDENT AUDITOR’S REPORT. Report on the Standalone Financial Statements We have audited the accompanying (Standalone) financial statements of ABC COMPANY LIMITED (“the Company”) which comprise the Balance Sheet as at March 31, 2017, the Statement of Profit and Loss, Cash Flow ...
Introduction. Scope of this SA. 1. This Standard on Auditing (S A) deals with the auditor’s responsibility to form an opinion on the financial statements. It also deals with the form and content of the auditor’s report issued as a result of an audit of financial statements. 2.
In 2016, ICAI issued the revised auditor’s reporting standards i.e. Revised SA 700 – ‘Forming an Opinion and Reporting on Financial Statements’, Revised SA 705 – ‘Modifications to the Opinion in the Independent Auditor’s Report’ and Revised SA 706 - 'Emphasis of Matter
1. This Standard on Auditing (SA) deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with SA 700 (Revised),1 the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.
13 Ιουλ 2013 · In the new Auditors’ report whenever the auditor is required to qualify he has to give qualified opinion. Standards on Auditing (SA) are issued by Auditing and Assurance Standards Board (AASB) under the authority of the Council of ICAI.
