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The audit is not a group audit (i.e. ISA 600 does not apply).\nThe financial statements are prepared by the management and/or Directors (*select as appropriate) of the entity in accordance with IFRS (a general purpose framework) and local statutory requirements (Companies Act 1983).\nThe terms of the audit engagement reflect the description of the management’s and/or Directors’ (*select as appropriate) responsibility for the financial statements in ISA 210.\nThe auditor has concluded an unmodified (i.e. “clean”) opinion is appropriate based on the audit evidence obtained.\nThe relevant ethical requirements that apply to the audit comprise the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants together with the ethical requirements relating to the audit in the jurisdiction, and the auditor refers to both.\nBased on the audit evidence obtained, the auditor has concluded that a material uncertainty does not exist related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern in accordance with ISA 570 (Revised).\nKey audit matters have been communicated in accordance with ISA 701.\nThose responsible for oversight of the financial statements do not differ from those responsible for the preparation of the financial statements.\nIn addition to the audit of the financial statements, the auditor has other reporting responsibilities required under local law.\n\u000f\nIndependent Auditor’s Report\nTo the Shareholders of ABC Company Limited [or Other Appropriate Addressee]\nReport on the Audit of the Financial Statements\nOpinion\nWe have audited the financial statements of ABC Company Limited (the Company), which comprise the statement of financial position as at 31 December 20X1, and the statement of comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.\nIn our opinion, the accompanying financial statements give a true and fair view of the financial position of the Company as at 31 December 20X1, and of its financial performance and its cash flows for the year then ended in accordance with International Financial Reporting standards (IFRS).\nBasis for Opinion\nWe conducted our audit in accordance with International Standards on Auditing (ISA).  Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report.  We are independent of the Company in accordance with the International Ethics Standards Board for Accountant’s Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in Fiji and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.\nKey Audit Matters\nKey audit matters are those matters that, in our professional judgement, were of most significance in our audit of the financial statements of the current period.  These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.\n[Description of each key audit matter in accordance with ISA 701.  A suggested format is provided below).]\nOther Inf","cbCaij1eojqacmkq","https://ap.wps.com/l/cbCaij1eojqacmkq","docx",117593,36,"English","# Independent Auditor’s Report\n## Opinion\n## Basis for Opinion\n## Key Audit Matters\n## Other Information\n## Responsibilities of management and/or Directors","[{\"question\":\"What financial statements are covered in the auditor’s report?\",\"answer\":\"The report covers the statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows, and related notes including significant accounting policies.\"},{\"question\":\"What is the auditor’s opinion based on in the illustration?\",\"answer\":\"The auditor concludes an unmodified (clean) opinion is appropriate based on sufficient and appropriate audit evidence.\"},{\"question\":\"How are key audit matters presented?\",\"answer\":\"Key audit matters are communicated under ISA 701, addressed in the context of the audit of the financial statements as a whole, without issuing a separate opinion on those matters.\"}]","FIA Auditor’s Report - ISA and Companies Act | DOCX",13]