Audit Opinion Forming (Feb 2022)
Category: Audit | Duration: 1hr | Tag: VODUK2211 | Type: Video | Speaker: Lindsay Webber
This webinar will focus on the auditor’s decision-making process to determine the correct audit opinion and whether to make any modifications to the audit report.
We will be demonstrating use of the OmniPro Opinion Builder (included in the notes) as a tool to help auditors make this important decision. The webinar will cover the following sections:
o ISA 700 – The Unqualified Audit Opinion
o ISA 570 – Material Uncertainty Due to Going Concern
o ISA 706 – Emphasis of Matter Paragraphs & Other Matter Paragraphs & First Time Audits
o ISA 705 – Modified Opinions; Limitation of Scope, Adverse & Disclaimers of Opinion
Lindsay Webber