Social Studies, 19.03.2021 05:10 s27511583

2. AUDITING AND THE AUDIT REPORT
Jele is excited about this new venture and wants to learn as much as possible.
He presented the following extract of an Audit Report.
To Shareholders
We have audited the financial statements set out on pages 12 to 32...
Opinion
In our opinion the financial statements present fairly. In all material respects the financial position of
the company as at 28 February 2018 ...
... in accordance with International Financial Reporting Standards (IFRS) and the requirements of the
Companies Act (Act 71 of 2008) of South Africa.
Basis for Opinion
We are independent of the company ...
We have fulfilled our ethical responsibilities, which are consistent with international standards...
... and the audit evidence obtained is sufficient and appropriate to provide a basis for our opinion.
Provide a brief explanation of the words / statements underlined on the extract above.
In commenting on the type of Audit Report illustrated above, also point out the different
types of Audit Reports as well as their implications.
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2. AUDITING AND THE AUDIT REPORT
Jele is excited about this new venture and wants to learn as...

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