CTHIn ForceLegislation
ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - December 2015
Communication with Those Charged with GoCommunication with Those Charged with Governance
Start here
Get a plain-English read of Communication with Those Charged with Go
Turn the raw legal text into a practical explanation grounded in ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - December 2015.
Communication with Those Charged with Governance
- When the auditor expects to modify the opinion in the auditor’s report, the auditor shall communicate with those charged with governance the circumstances that led to the expected modification and the wording of the modification. (Ref: Para. A27)
* * *