Basic Elements of the Auditor's Report Flashcards
First part of the auditor’s report?
Title
Second part of the auditor’s report?
Addressee
Third part of the auditor’s report?
Auditor’s opinion
Fourth part of the auditor’s report?
Basis for opinion
Fifth part of the auditor’s report?
Going concern
Sixth part of the auditor’s report?
Emphasis of matter paragraph
Seventh part of the auditor’s report?
Key audit matters (KAM) (for audit of listed entities only)
Eighth part of the auditor’s report?
Other matter paragraph (if relevant)
Ninth part of the auditor’s report?
Responsibilities for the FSs
Tenth part of the auditor’s report?
Auditor’s responsibilities for the audit of the FSs
Eleventh part of the auditor’s report?
Report on other legal and regulatory requirements (if relevant)
Twelfth part of the auditor’s report?
Name of audit engagement partner
Thirteenth part of the auditor’s report?
Signature of the auditor
Fourteenth part of the auditor’s report?
Auditor’s address
Fifteenth part of the auditor’s report?
Date of the auditor’s report
