| A13. | The financial statements of some entities may comply with two financial reporting frameworks (for example "IFRSs as issued by the IASB" and "IFRSs as adopted by the European Union" and those charged with governance may engage the auditor to express an opinion in respect of both frameworks. Once the auditor is satisfied that there are no differences between the two financial reporting frameworks that affect the financial statements being reported on, the auditor states a second separate opinion with regard to the other financial reporting framework. |
