CA Inter P5 · Chapter 8 · Question 2 of 13
Under SA 700, which section of the auditor's report must immediately follow the Opinion section?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) Basis for Opinion
Explanation
SA 700 requires the Opinion section to be presented first, followed directly by the Basis for Opinion section. Other sections, such as Key Audit Matters (where applicable) and the responsibilities of management and the auditor, follow later.
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