PART B

Select TWO ISAs (AUDIT EVIDENCE ) and prepare a concise bullet point summary of the key points of each particular ISA Bullet points cannot exceed 10 and cannot be less than 5 bullet points. Cross referenced your bullet points to specific section reference

(20 pts each for each ISA total of 40 points for both)

Example: ISA 700 Revised

1. -Per Par 23- the first section of auditors report shall include the auditors and shall have the heading OPIINION
2. -per Par 24- the opinion section of the auditors report shall also identify the entity whose financial statements have been audited
3. per Par 24 - the opinion section of the auditors report shall also specify date of or period covered by, each financial statement comprising the financial statements
4. --Per par 28- the auditors report shall include a section directly following the Opinion Section with the heading BASIS FOR OPINION
5. - Per Par 28 It shall also state that audit was conducted in accordance with International Standards on Auditing
6. THE ABOVE CAN BE SEEN ON BTL 2019 AUDITORS REPORT ON PAGE 37/74 and also any local company auditors report