Reasonable basis for expression of opinion

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Reference no: EM132167414

One of (a)–(d) below ultimately determines the specific audit procedures necessary to provide a competent auditor with a reasonable basis for the expression of an opinion.

(a) International Standards on Auditing (New Zealand) (ISA(NZ)).

(b) The auditor’s judgement.

(d) The auditor’s working papers.

Discuss each of (a)–(d) individually in explaining why, or why not, it ultimately determines the specific procedures necessary to provide a competent auditor with a reasonable basis for the expression of an opinion on financial statements.

Reference no: EM132167414

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