CTHRepealedLegislation
ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - October 2009
Other Considerations Relating to an AdveOther Considerations Relating to an Adverse Opinion or Disclaimer of Opinion (Ref: Para. 15)
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Other Considerations Relating to an Adverse Opinion or Disclaimer of Opinion (Ref: Para. 15)
- The following is an example of reporting circumstances that would not contradict the auditor’s adverse opinion or disclaimer of opinion:
The expression of an unmodified opinion on a financial report prepared under a given financial reporting framework and, within the same report, the expression of an adverse opinion on the same financial report under a different financial reporting framework.[7]
[Deleted by the AUASB.][8]