13 Januari 2026

Contents of an Audit Report (ISA 700)

An audit report must include 
  • Title
  • Addressee
  • Introductory paragraph (what was audited)
  • Management’s responsibility
  • Auditor’s responsibility
  • Opinion paragraph
  • Auditor’s signature
  • Date
  • Auditor’s address
Tip for exams:
If asked “state FOUR contents”, any four from this list is acceptable.

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