Audit opinion and auditor's report- ACCA AA & AAA (INT)
Valid for exams until June 2026 only.
Note: ISA 570 (Revised 2024) is examinable from September 2026 onwards, so this video is no longer fully valid for both AA and AAA. New videos have been uploaded.
The auditor’s opinion and report will always be tested in ACCA Audit and Assurance (AA) and Advanced Audit and Assurance (AAA) exams.
In this video, we break down the key principles you need to know so that you can approach any reporting question with confidence.
You’ll learn:
The different types of auditor’s opinion (unmodified vs modified)
The use of additional paragraphs/sections i.e. MURGC, EOMP and OMP
Key elements of the auditor’s report, including Key Audit Matters
The structure and wording of the report
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