Ch 4 · Audit Report & Reporting (SA 700 Series)

📘 Core concepts

1. 1SA 700 — Forming opinion & reporting on FS.
2. 2SA 701 — Key Audit Matters (KAM) — for listed entities.
3. 3SA 705 — Modifications: qualified, adverse, disclaimer.
4. 4SA 706 — Emphasis of Matter & Other Matter paragraphs.
5. 5SA 720 — Other Information; CARO 2020 reporting.