Modifications to the Opinion in the Independent Auditor’s Report
International Standard on Auditing (Ireland) 705 deals with the
auditor’s responsibility to issue an appropriate report in circumstances when, in
forming an opinion in accordance with ISA (Ireland) 700, the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary.
ISA (Ireland) 705 is effective for the audits of financial statements for periods
commencing on or after 17 June 2016, for which opinions are issued on or after 1