International Standard on Auditing (ISA) 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report
Jan 15, 2015 | Handbooks, Standards, and Pronouncements
In Progress Translations: Danish | Greek | Latvian | Spanish
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 © 2020 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.
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.