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(a) ISA 750' Modifications to the opinion in the independent auditor's report-sets out the different types of modified opinions. Required State three ways in which

(a) ISA 750' Modifications to the opinion in the independent auditor's report-sets out the different types of modified opinions.

Required

State three ways in which an auditor's opinion may be modified and briefly explain each Modification.


(b) ISA 700' Forming an Opinion and Reporting on Financial Statements'provides guidance on the form and content of the auditor's report and should contain a number of elements.

Required

Describe five elements of an unmodified auditor's report.

(c) Describe the purpose of the emphasis of matter paragraph.


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