International Standard on Auditing (ISA) 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report

IAASB
Jan 15, 2015 | Handbooks, Standards, and Pronouncements
24 Pages
ISBN 978-1-60815-205-6
English

All available Translations: Croatian Lithuanian Polish Polish

Don't see your language? Request permission to translate

This ISA has been revised to conform to the enhanced auditor reporting requirements in ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements. Changes to this ISA relate primarily to how the form and content of the auditor’s report is affected when the auditor expresses a modified opinion. ISA 705 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.

 

Copyright © 2019 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.