Auditing and assurance principles involve forming an opinion and reporting on financial statements. The auditor must obtain sufficient and appropriate audit evidence to reduce the audit risk to an acceptably low level and form an opinion on whether the financial statements are prepared in accordance with the applicable financial reporting framework. The auditor shall express an unmodified opinion when they conclude the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework.
Auditing and assurance principles involve forming an opinion and reporting on financial statements. The auditor must obtain sufficient and appropriate audit evidence to reduce the audit risk to an acceptably low level and form an opinion on whether the financial statements are prepared in accordance with the applicable financial reporting framework. The auditor shall express an unmodified opinion when they conclude the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework.
Auditing and assurance principles involve forming an opinion and reporting on financial statements. The auditor must obtain sufficient and appropriate audit evidence to reduce the audit risk to an acceptably low level and form an opinion on whether the financial statements are prepared in accordance with the applicable financial reporting framework. The auditor shall express an unmodified opinion when they conclude the financial statements are prepared, in all material respects, in accordance with the applicable financial reporting framework.