Guide to Using International Standards on Auditing in - IFAC

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236 <strong>Guide</strong> <strong>to</strong> <strong>Using</strong> <strong>International</strong> <strong>Standards</strong> on Auditing in the Audits of Small- and Medium-Sized Entities Volume 1—Core Concepts A reference <strong>to</strong> both <strong>International</strong> <strong>Standards</strong> on Auditing and the national auditing standards is not appropriate where a conflict exists between the requirements in ISAs and those in the national auditing standards that would result in: • The audi<strong>to</strong>r forming a different opinion on the national standards than that appropriate for the ISA standards; and • Omission of additional information, such as an Emphasis of Matter paragraph, that is required by the ISAs but not permitted under national standards. 17.8 Modified Audi<strong>to</strong>r Reports Refer <strong>to</strong> Volume 2, Chapter 23 of this <strong>Guide</strong>, which addresses modifications <strong>to</strong> the audi<strong>to</strong>r’s report.
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Guide to Using International Standards on Auditing in - IFAC

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