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SA 705

Governs modifications to the opinion in the independent auditor's report — qualified, adverse, or a disclaimer of opinion.

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Related terms

  • SA 700

    Governs forming an opinion and reporting on financial statements — the basis for the standard unmodified audit report.

  • SA 701

    Requires communicating key audit matters (KAM) in the auditor's report for listed entities — the matters of most significance in the audit.

  • SA 706

    Governs emphasis of matter and other matter paragraphs in the auditor's report, used to draw attention to something without modifying the opinion.

  • Secretarial Audit (Form MR-3)

    An audit of a company's compliance with applicable corporate laws, conducted by a practising company secretary and reported in Form MR-3, required for specified classes of companies.

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