<\/i>Seminar Aim:<\/h4><\/a><\/li>
<\/i>Participant's Profile<\/h4><\/a><\/li><\/ul><\/div>
<\/i>Seminar Aim:<\/h4><\/a><\/li><\/ul><\/div>
\nThe aim of the seminar is to present and explain to participants practical illustrations of examples of audit opinions on the following areas: 1) Unmodified opinion but emphasis of matter: a) Going concern, b) Financial statements audited by another auditor 2) Qualified opinion: a) Disagreement of accounting policy (method or disclosure) b) Inability to obtain sufficient and appropriate audit evidence c) Inadequate disclosure: going concern 3) Disclaimer of opinion: inability to obtain sufficient audit evidence 4) Adverse opinion: a) Disagreement on accounting policy and Going concern. It will provide all necessary knowledge and tips in identifying the appropriate opinion to be issued in each case.<\/p>\n
The objective of this seminar, is to provide an overview of the recent revisions in the International Standards in Auditing, relevant to the external auditor\u2019s report in the areas of : ISA 700 (Revised); Forming an Opinion and Reporting on Financial Statements; ISA 701 Communicating Key ; Audit Matters in the Independent Auditor\u2019s Report; ISA 705 (Revised) ; Modifications to the Opinion in the Independent Auditor\u2019s Report; ISA 706 (Revised); Emphasis of Matter Paragraphs and Other Matters and Paragraphs in the Independent Auditor\u2019s.<\/p>\n<\/div>
![](\"https:\/\/staging.globaltraining.unic.ac.cy\/nicosia\/wp-content\/uploads\/sites\/2\/2021\/09\/margarita-kouloumpri-150x150.jpg\" "\\"margarita")
<\/span><\/div><\/div><\/div>![](\"https:\/\/staging.globaltraining.unic.ac.cy\/nicosia\/wp-content\/uploads\/sites\/2\/2024\/12\/certifecat.png\" "\\"certifecat\\"")
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