Revision in Audit Reports


Following  Revised Standard on Auditing  on Audit Conclusions and Reporting are effective for audits of financial statements for periods beginning on or after 1st April 2018.

1.Standard on Auditing (SA) 700(Revised) -Forming an Opinion and Reporting on Financial Statements

Click SA 700 Revised Source ICAI

2. Standard on Auditing (SA) 705 (Revised), - Modifications to the Opinion in the Independent on Audit Report

Click SA 705 Revised Source ICAI

3. Standard on Auditing (SA) 706 (Revised) - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

Click SA 706 Revised Source ICAI

4. Standard on Auditing (SA) 720 (Revised) - The Auditor’s Responsibilities Relating to Other Information 

Click SA 720 Revised Source ICAI


Posted on 15/11/2018
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