Auditors following the ISAs would refer to ISA 700 for relevant guidance on audit reports. The format

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Auditors following the ISAs would refer to ISA 700 for relevant guidance on audit reports. The format of an ISA audit report is similar to the PCAOB’s report format under the reporting standard, AS 3101, adopted in 2017. Describe the terminology difference between the two standards.

Audit Report
The audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...
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Auditing A Risk Based-Approach

ISBN: 978-1337619455

11th Edition

Authors: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

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