Single format · FV03-C28-5

Disclaimer of opinion

A single format from the Modifications, Emphasis of Matter and Key Audit Matters pack. SA 705(R).

Length
1 page
Blanks to fill
12
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Disclaimer of opinionSA 705(R)12 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Disclaimer of Opinion

We were engaged to audit the financial statements of [Company name] ("the Company"), which comprise the balance sheet as at 31 March [Financial year-end: year (YYYY)], the statement of profit and loss, [the statement of changes in equity,] and the statement of cash flows for the year then ended, and notes to the financial statements including a summary of material accounting policy information.

We do not express an opinion on the accompanying financial statements of the Company. Because of the significance of the matter(s) described in the Basis for Disclaimer of Opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.

3 more paragraphs and tables follow in the full format.

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