AAF8

Syllabus E5. The Independent Auditor’s Report 5 / 5

a) Identify and describe the basic elements contained in the independent auditor’s report.

b) Explain unmodified audit opinions in the auditor’s report.

c) Explain modified audit opinions in the auditor’s report.

d) Explain the impact on the auditor’s report when a modified opinion is issued

e) Describe the format and content of key audit matters, emphasis of matter and other matter paragraphs
The Independent Auditor’s Report