Question 5b ii
Marking Guide
prior year auditor’s opinion | |
| generally 1 mark per point: | |
| – generally auditors do not refer to third parties in their report | |
| – but optional to refer to predecessor auditor unless prohibited by law and regulations | |
| – if reference made, should be in other matter paragraph | |
| – describe contents of reference made to predecessor auditor | |
| – if prior year modified, explain this in other matter paragraph | |
| maximum marks | 3 |