Standard Audit Report format structure:Unmodified
1. Independent audit report- Title
2. To the Shareholders of ABC company
--Report on the Audit of the FSs.
3. Opinion
---3.1 Introduction;
---3.2 Audit opinion;
4. Basis for opinion--ISAs&Independent(IESBA)&Audit evidence
5. KAM(Key Audit Matters)
----5.1 professional judgment of most significance in audit of FSs;
---5.2 Matters were addressed in the context of our audit of the FSs;
---5.3 We do not provide a separate opinion on these matters.
6. Other information
---6.1 Mgt responsible for the other information;
----6.2 Opinion on the FSs does not cover the other information and do not express any form of assurance conclusion;
----6.3 Auditor's consideraton: information materially inconsistent with the FSs and appears to be materially misstated;
----6.4 if Material Misstatement in other information, required to report that fact, we have nothing to report in this regard;
7. Responsiblities of Mgt and TCWG(BOD) for FSs
---7.1 Preparation& fair presentation of FSs;
---7.2 Internal control;
---7.3 Assessing the ability to continue as a going concern;
---7.4 TCWG(audit committee) for overseeing the whole financial reporting process.
8. Auditor's responsibilities
9. Report on Other Legal and Regulatory Requirements-- UK corporate governmance
10. The engagement partner on the audit resulting
11. Signature in the name of the audit firm& personal name of the adu.....
12. Auditr Address
13. Date
