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Audit opinion

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit opinion

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.
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  • June 1, 2018 at 11:12 am #455255
    thanudg
    Member
    • Topics: 9
    • Replies: 3
    • ☆

    Dear sir,

    Which should come first, the basis of opinion paragraph or the opinion paragraph?

    Thanks.

    June 1, 2018 at 5:37 pm #455317
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10621
    • ☆☆☆☆☆

    The current audit report, brought in about 2016, has the opinion before the basis of opinion.
    If you look at old material or old answers they will be showing the old order.

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