Audit Report Format
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Audit Report Format
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This article will focus primarily on the requirements of ISA 701 Communicating Key Audit Matters in the Independent Auditor s Report how ISA 701 interacts with the other reporting standards ISA 705 and 706 and the reporting requirements in ISA 570 Revised Going Concern Structure Format of an Audit Report Contents 1 Title 2 Addressee 3 The Responsibility of the Auditor and the Management of the Company 4 The Scope of the Audit 5 The Opinion of the Auditor 6 Basis of Opinion 7 Signature of Auditor 8 Place of Signature
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