国际审计准则 705（修订版）独立审计报告意见修订的修改

May 9, 2026

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International Standard on Auditing (ISA) 705 (Revised) specifies the auditor’s responsibilities for issuing an appropriate report when, after forming an opinion under ISA 700 (Revised), the auditor concludes that a modification to the opinion on the financial statements is necessary. The standard defines three modified opinion types—qualified, adverse, and disclaimer—and links the choice to the nature of the underlying matter and the pervasiveness of its effects. It sets the effective date and states the objective for clearly expressing an appropriately modified opinion when material misstatement exists or sufficient evidence cannot be obtained.

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May 9, 2026