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1. We conducted our audit in accordance with International Standards on Auditing.
2. We conducted our audit in accordance with International Standards on Auditing applicable to this audit
maam what makes statement 2 false while statement 1 true?
Again you give me no context. 1 is as stated in an auditor’s report.
It is quite unnecessary to add to this – it is implicit that ISAs only apply if relevant.Similarly, the opinion states “In our opinion …. in accordance with International Financial Reporting Standards”…. it doesn’t caveat this in any way by saying only those IFRS Standards that are relevant to the financial statements.
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