CTHRepealedLegislation
ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - October 2009
Communication with Those Charged with GoCommunication with Those Charged with Governance
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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 proposed wording of the modification. (Ref: Para. A25)
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