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Auditor report

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Auditor report

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • August 28, 2022 at 6:45 am #664491
    ilham9089
    Participant
    • Topics: 301
    • Replies: 190
    • ☆☆☆

    Why is no reference made to the information used by the internal audit department and/or other external auditors (such as a service organisation that the client uses) in the auditor’s report?

    August 28, 2022 at 9:09 am #664504
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8304
    • ☆☆☆☆☆

    Short answer – because the audit opinion is the auditor’s alone.

    To refer to “others” – internal audit, management’s expert, auditor’s expert – or the work of others – might suggest to the reader of the auditor’s report that the auditor’s responsibility is somehow shared with others or that others are in someway responsible for some of the information in the financial statements. So ISAs prohibit this.

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