International Standard on Auditing (ISA) 700 (Revised), Forming an Opinion and Reporting on Financial Statements

IAASB
Jan 15, 2015 | Handbooks, Standards, and Pronouncements
41 Pages
ISBN 978-1-60815-203-2
English

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This revised ISA deals with the auditor’s responsibility to form an opinion on the financial statements as well as the form and content of the auditor’s report issued as a result of an audit of financial statements. This ISA applies to an audit of a complete set of general purpose financial statements. ISA 700 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.

 

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