- This topic has 1 reply, 2 voices, and was last updated 8 months ago by Kim Smith.
- April 1, 2020 at 10:57 am #566297toushiga
Hello Sir,I would like to ask about the report format and wording of the other audit standard for other services
1.For ISRE, is it the basis of modified conclusion which is precedence over conclusion paragraph? which is different from the ISA audit assurance which the modified opinion will be precedence over the basis of modified opinion
2. For ISAE, is it almost the same as the audit report but only using the conclusion rather than opinion? will it be like ISRE as (1) for the order of conclusion and basis of conclusion?
3.For ISRS 4400, is it only have included the procedure is done and the findings?
Thank you.April 1, 2020 at 12:04 pm #566302Kim SmithKeymaster
Short answer to your questions is yes.
In terms of the syllabus and what has been examined I think you should concern yourself only in very broad terms of what is reported on the various other assignment and not worry about order (“precedence”) in other reports.
The reason for the differences (you don’t have to know for the exam) is because only the reporting standard for audits (ISA 700, etc) were revised in December 2016. As there are so many things to be include in an auditor’s report now, it’s important to have requirements about their order.
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