April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Sources | Statements on Accounting Standards (SASs) 122 and 123. |
Source: AU-C 705.06
AU-C Section 705.05 states that:
…the objective of the auditor is to express clearly an appropriately modified opinion on the financial statements that is necessary when
- the auditor concludes, based on the audit evidence obtained, that the financial statements as a whole are materially misstated or
- the auditor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement.
Circumstances may require ...