[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28259-en":3,"doc-seo-28259-105":28,"detail-sidebar-cat-0-en-105":71},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":15,"faqs":15,"seo_title":25,"seo_description":14,"update_tm":26,"read_time":27},28259,4810365810221,"Aurora","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",8,"Research & Report","Audit Report","Audit report guidance under ISA 700 outlines how to structure the auditor’s report and explains ISA 701 Key Audit Matters (KAM) selection, purpose, tailoring to organizational scenarios, and the criteria for choosing significant areas such as high-risk matters, effects of accounting estimates, fraud risks, and other material issues. ISA 720 covers the auditor’s responsibilities for reading and assessing other information in annual reports, including responses to material misstatements in financial statements or other information. ISA 706 and ISA 705 further clarify Emphasis of Matter, Other Matter paragraphs, and types of modified opinions.","","cbCaiuvTFOMOTtkX","https://ap.wps.com/l/cbCaiuvTFOMOTtkX","pdf",748447,1,5,"English","en",105,"Audit Report | PDF",1778278325,13,{"code":4,"msg":29,"data":30},"ok",{"site_id":24,"language":23,"slug":31,"title":13,"keywords":15,"description":14,"schema_data":32,"social_meta":66,"head_meta":68,"extra_data":70,"updated_unix":26},"audit-report",{"@graph":33,"@context":65},[34,51],{"@type":35,"itemListElement":36},"BreadcrumbList",[37,41,45,48],{"item":38,"name":39,"@type":40,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":42,"name":43,"@type":40,"position":44},"https://docshare.wps.com/document/","Document",2,{"item":46,"name":12,"@type":40,"position":47},"https://docshare.wps.com/document/research-report/",3,{"item":49,"name":13,"@type":40,"position":50},"https://docshare.wps.com/document/audit-report/28259",4,{"url":49,"name":13,"@type":52,"author":53,"headline":13,"publisher":55,"fileFormat":58,"description":14,"dateModified":59,"datePublished":59,"encodingFormat":58,"isAccessibleForFree":60,"interactionStatistic":61},"DigitalDocument",{"name":9,"@type":54},"Person",{"url":38,"name":56,"@type":57},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":62,"interactionType":63,"userInteractionCount":4},"InteractionCounter",{"@type":64},"ViewAction","https://schema.org",{"og:url":49,"og:type":67,"og:title":13,"og:site_name":56,"og:description":14},"article",{"robots":69,"canonical":49},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":72},[73,77,81,85,89,94,99,102,107,110,114],{"id":20,"doc_module":4,"doc_module_name":43,"category_name":74,"show_sort_weight":75,"slug":76},"Story & Novel",90,"story-novel",{"id":44,"doc_module":4,"doc_module_name":43,"category_name":78,"show_sort_weight":79,"slug":80},"Literature",80,"literature",{"id":50,"doc_module":4,"doc_module_name":43,"category_name":82,"show_sort_weight":83,"slug":84},"Exam",70,"exam",{"id":21,"doc_module":4,"doc_module_name":43,"category_name":86,"show_sort_weight":87,"slug":88},"Comic",60,"comic",{"id":90,"doc_module":4,"doc_module_name":43,"category_name":91,"show_sort_weight":92,"slug":93},6,"Technology",50,"technology",{"id":95,"doc_module":4,"doc_module_name":43,"category_name":96,"show_sort_weight":97,"slug":98},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":43,"category_name":12,"show_sort_weight":100,"slug":101},30,"research-report",{"id":103,"doc_module":4,"doc_module_name":43,"category_name":104,"show_sort_weight":105,"slug":106},9,"Religion & Spirituality",20,"religion-spirituality",{"id":105,"doc_module":4,"doc_module_name":43,"category_name":108,"show_sort_weight":105,"slug":109},"World Cup","world-cup",{"id":111,"doc_module":4,"doc_module_name":43,"category_name":112,"show_sort_weight":111,"slug":113},10,"Lifestyle","lifestyle",{"id":115,"doc_module":4,"doc_module_name":43,"category_name":116,"show_sort_weight":21,"slug":117},19,"General","general"]