CTHRepealedLegislation
ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009
ObjectivesObjectives
Start here
Get a plain-English read of Objectives
Turn the raw legal text into a practical explanation grounded in ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009.
Objectives
- The objectives of the auditor are:
- To form an opinion on the financial report based on an evaluation of the conclusions drawn from the audit evidence obtained; and
- To express clearly that opinion through a written report that also describes the basis for that opinion.