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

All available Translations: Croatian Lithuanian Lithuanian Polish

In Progress Translations: Danish | Greek | Latvian | Spanish

Don't see your language? Request permission to translate

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.

 

DOWNLOAD PDF (276K)

 
 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

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.