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提问人：网友sorocker 发布时间：2022-01-07
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ISA 700 Forming an opinion and reporting on financial statements sets out the basic elements of an auditor's report. Which of the following is not included in an unmodified auditor's report？

A、Management's responsibility for the financial statements

B、Auditors' responsibilities

C、Audit opinion

D、Deficiencies of internal controls

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第7题
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第10题
ISA 705 Modification to the opinion in the independent auditor's report identifies three possible types of modification. In which of the following circumstances would a disclaimer of opinion be issued?

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B、The auditor concludes that the financial statements include misstatements which are both material and pervasive to the financial statements.

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