Drafting the audit report

1. Current issues and further resources

1.1. Further resources

2. Other information in documents containing audited financial statements

3. Quick overview

4. Date of the auditor's report

4.1. Dating the audit report

5. Auditor's location

6. Name of engagement partner

7. Emphasis of matter paragraphs

7.1. Other matter paragraphs

7.2. Compliance with relevant accounting requirements

8. Basic elements of the auditor's report

8.1. Contents of the auditor's report on financial statements

8.2. Title

8.3. Addressee

8.4. Opinion

8.5. Basis for opinion

8.6. Going concern

8.7. Irregularities including fraud

8.8. Other information

8.9. Opinion on other matters

8.10. Reporting by exception

8.11. Responsibility for the financial statements

8.12. Auditor's responsibilities

8.13. Entities that report on application of the Code

8.14. Public interest entities

8.15. Bannerman paragraph

9. Forming an opinion

10. Modified opinions

11. Scope and definitions

11.1. Scope

11.2. Key definitions

12. Signature

12.1. Audit regulation

12.2. Senior statutory auditor

12.3. Signing

12.4. Joint auditors