• Recognise and evaluate the factors to be considered when forming an audit opinion in a given situation.
• Justify audit opinions consistent with the results of audit procedures relating to the sufficiency of audit evidence and/or compliance with accounting standards.
• Draft extracts suitable for inclusion in an audit report.
• Discuss the implications for the auditor's report on financial statements that report compliance with SAK.
• Discuss 'a true and fair view'.
• Describe special-purpose auditors' reports (e.g. on summarised financial statements) and analyse how and why they differ from an auditor's report on historical financial information.

Reference:

Cengage Learning. Gray, Iain, Stuart Manson, Louise Crawford, 2019, The Audit Process: Principles, Practice and Cases, 7ed

ACCA. Handbook of Advanced Auditing and Other Assurance Services