| 5. | Paragraph 43 of ISA 700, "Forming an opinion and reporting on financial statements," as issued by the IAASB specifies the minimum elements of auditor's reports where the regulation of a specific jurisdiction specify wording of the auditor's report. Reports prepared in accordance with ISA (UK and Ireland) 700 contain those minimum elements and consequently compliance with this ISA (UK and Ireland) does not preclude the auditor from being able to assert compliance with International Standards on Auditing issued by the IAASB. |
