KA  In order to form an opinion, the auditor shall conclude as to whether the auditor has obtained reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. The conclusion should consider and take into account:   answer the below in essay form   The evaluation of the financial statements as a whole should include what other significant elements and requirements are needed to formulate an auditor's report.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter15: Audit Reports For Financial Statement Audits
Section: Chapter Questions
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KA 

In order to form an opinion, the auditor shall conclude as to whether the

auditor has obtained reasonable assurance about whether the financial

statements as a whole are free from material misstatement, whether due to fraud

or error. The conclusion should consider and take into account:

 

answer the below in essay form

 

The evaluation of the financial statements as a whole should include what other significant

elements and requirements are needed to formulate an auditor's report.

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