isa 701,The order of the report has been changed, with audit opinion now placed

Hellow sir
i want to ask about the order of report. previously when the examiner of paper ask about cretising the audit report.. so we were cretising that the basis of opinion is in wrong order. it should be included in report before opinion paragraph.

how ever according to new format it is below opinion paragraph. so in march 2017 attempt if the question ask about cretising report. and basis of opinion was given below. so what will be our answer. can we say it is wrong? or we can say according to new format it is in correct order…. please explain….
thanks