The contents of an unmodified external audit report and the types of modification required in...
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Accounting
The contents of an unmodified external audit report and the types of modification required in different circumstances are closely prescribed in International Standards on Auditing.
Required: a) Identify and describe the main elements of an unmodified audit report. (10 marks) (approx. 200 words)
b) Explain the different types of modification that may arise to the auditors report, and the circumstances in which these modifications are appropriate. (15 marks) (approx. 300 words)
(Total marks: 25)
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