International Standard on Auditing (New Zealand) 705
Modifications to the Opinion in the Independent Auditor's Report
Deals with the auditor’s responsibility to issue an appropriate report in circumstances when, in forming an opinion in accordance with ISA (NZ) 700 (Revised), the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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