Audit reporting – Ensuring an effective and accurate opinion


24/07/2024 · 09:15 – 11:30 am

This is a live online session. Hours that can be claimed: 2 Core CPE



In the ever-evolving world of audit and assurance, auditors face the challenge of providing clear and transparent opinions on the financial statements of entities they audit.
From understanding the different types of opinions to exploring the factors that influence their compilation, this session will provide practitioners with an understanding of the different types of modified audit opinions included within ISA 705, Modifications to the Opinion of the Independent Auditor’s Report, as well as an understanding of the additional communication required in the auditor’s report as included within ISA 706, Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report. This session also aims to strengthen auditors’ abilities to render well-founded opinions.
This CPE session will cover:
– Components within an audit report
– A run through ISA 705 and ISA 706 with practical case studies of the different modified opinions and additional communication required
– Material uncertainty and going concern in line with ISA 570
Acceptance and continuance considerations arising from modified opinions

John Debattista

Janis Hyzler


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    9:15 – 11:30


    Janis Hyzler, John Debattista