CTHRepealedLegislation
ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - October 2009
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ASA 700,[1] the auditor concludes that a modification to the auditor’s opinion on the financial report is necessary.