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Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › Audit Report — Order of paragraphs
What are the order of paragraphs for the statutory audit report?
yes that is it, thank you very much.
on a slightly different note, current issue = Audit Report needs to change:
– Too long… Remove scope paragraph and replace with weblink
– Opinion is most important point > Move it to first paragraph
– Use more simple language
– Include a statement whih states auditor is independent.
– Explain different opinion types
– Disclose name of engagement partner > increases accountability.
– Extra opinions (GC, Other Info, etc)
– Detail auditor responsiilities)