Couldn’t reply on the previous thread.. dont know why …
yes , the past paper is march/june 2016 and the Q5 , part b ….
Why does it say that basis of opinion paragraph should come before the opinion paragraph …
Although, according to the new article I read about reports, it states the opposite ..
This was my response to your previous post
I thought that this fully explained the answer to your problem and that’s why I closed the thread
Here it is again anyway:
“Was the past paper dated before the new report format came into force?
That would explain it!”
The answer to the audit report question that was asked before the revisions to the audit reports standards clearly was written BEFORE the new standards came into effect
The publishers cannot be expected to re-write all previous answers as each IAS / ISA / IFRS changes or is issued
You’re correct! The opinion paragraph now comes first and the basis for that opinion follows shortly after
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