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ISA 705 - Modifications To the Opinion in The Independent Auditor’s Report

The  objective  of  ISA 705  is  to  express  clearly  an  appropriately  modified  opinion on  the  financial  statements that is necessary when the auditor concludes, based on the audit evidence obtained, that the financial statements as  a  whole are not free from material misstatement or the auditor is unable to obtain sufficient appropriate audit evidence to conclude that the financial statements as a whole are free from material misstatement.

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