ISA 700 (Revised), Forming An Opinion And Reporting On Financial Statements, deals with the auditor’s responsibility: Auditing Assignment, UMS, Malaysia

University University Malaysia Sabah (UMS)
Subject Auditing

Question

ISA 700 (Revised), Forming An Opinion And Reporting On Financial Statements, deals with the auditor’s responsibility to form an opinion on the financial statements. It also deals with the form and content of the auditor’s report issued as a result of an audit of financial statements. This ISA is effective for audits of financial statements for periods ending on or after December 15, 2016. Each group has to choose a Public Limited Company (listed on the main board of Bursa Malaysia) and download their whole annual report for the financial year ended 2014 and 2022.

  • Critically evaluate this standard and explain the changes that have been introduced to the auditor’s report compared to the earlier version.
  • Compare the auditors’ report presented by your chosen company in their annual report for the two years. Identify and explain the similarities and differences found in the two years report.

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