Professional Documents
Culture Documents
AUDIT REPORT
MODIFIED REPORT Key Audit Matter (ISA 701) UNMODIFIED REPORT (ISA-700) (Revised)
Determining the key audit matters: Contents of UnModified Report
The auditor shall determine, from the matters communicated with TCWG, those matters that required significant auditor 1 Title
attention in performing the audit considering: 2 Addressee
Areas of higher assessed risk of material misstatement, or significant risks identified in accordance with ISA 315, or 3 Auditors Opinion
Significant auditor judgments relating to areas in the financial statements that involved significant management judgment, or 4 Basis for Opinion
The effect on the audit of significant events or transactions that occurred during the period. 5 Going Concern
The auditor shall determine which of the matters determined in accordance with above paragraph were of most significance in 6 Key Audit Matters
7 Other Information
the audit of the financial statements of the current period and therefore are the key audit matters.
8 Responsibilities for the Financial Statements
9 Auditors Responsibilities for the Audit of the Financial Statements
10 Location of the Description of the Auditors Responsibilities for the Audit of the Financial Statements
11 Other Reporting Responsibilities
12 Name of the Engagement Partner
OTHER MODIFICATION (ISA-706) MODIFIED OPINION (ISA-705) 13 Signature of the Auditor
14 Auditors Address
15 Date of the Auditors Report