Tag Archives: ISA 700

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Negative Audit Opinion Wording – Potential for Confusion

Readers may have heard by now that there is a new audit reporting requirement about going concern contained in a new style of audit opinion.  For companies and credit unions with a reporting period commencing on or after 17 June 2016 (in effect 30 June 2017 year-ends onwards), auditors must now include a specific conclusion… Read More