Dear Mike,
The change in the order of opinion and basis for opinion paragraphs relates only to the auditor's report, but not to the report on the review of interim financial statements. Am I right?
Ask the Tutor ACCA AAA
New report
I believe that that is correct ... but I wouldn't be surprised if, in the near future, the authorities brought all the other reports into a format consistent with that of the new audit report format
Thank you.
You're welcome
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