Modified Audit Reports (ROI)

Course outline:

As auditor’s grapple currently with the accounting and auditing implications of the Coronavirus pandemic, inevitably, in some cases, auditors may be faced with modifying their auditor’s report.

This course will cover the various types of modifications to the auditor’s report including:

• A Material Uncertainty related to Going Concern;
• Financial statements prepared on a break-up basis;
• Modified Audit Opinions; and
• Emphasis of Matter & Other Matter Paragraphs.

The course material also will include some examples / wording (including under current ROI audit report formats) for the above.

(ROI) courses are for sale to accountants in the Republic of Ireland.  

CPD Hours: 0.75