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

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 auditor’s 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 auditor’s report