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  • Objective of The Auditor: Sa 705 Modifications To The Opinion in The Independent Auditor'S

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    32 SA 705

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    4 views2 pages

    Objective of The Auditor: Sa 705 Modifications To The Opinion in The Independent Auditor'S

    Uploaded by

    Paul

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    SA 705 MODIFICATIONS TO THE OPINION IN THE INDEPENDENT AUDITOR’S

    Objective of the auditor


    To express clearly an appropriately modified opinion on the financial statements
    when the auditor:
    (a) Concludes, based on the evidences obtained that the financial statements as a
    whole are not free from material misstatements, or
    (b) Is unable to obtain sufficient and appropriate evidences to conclude that
    financial statements as a whole are free from material misstatements.

    Types of modified opinion


    P
    Determining type of modification

    WHAT IS PERVASIVE?

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