div class=ts-pagebutton class=gotoPage data-page=1Page 1button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=1 data-page=1 class=ts-thumb lazyload alt=Page 1: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails1jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=2Page 2button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=2 data-page=2 class=ts-thumb lazyload alt=Page 2: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails2jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=3Page 3button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=3 data-page=3 class=ts-thumb lazyload alt=Page 3: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails3jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=4Page 4button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=4 data-page=4 class=ts-thumb lazyload alt=Page 4: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails4jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=5Page 5button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=5 data-page=5 class=ts-thumb lazyload alt=Page 5: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails5jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=6Page 6button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=6 data-page=6 class=ts-thumb lazyload alt=Page 6: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails6jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=7Page 7button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=7 data-page=7 class=ts-thumb lazyload alt=Page 7: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails7jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=8Page 8button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=8 data-page=8 class=ts-thumb lazyload alt=Page 8: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails8jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=9Page 9button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=9 data-page=9 class=ts-thumb lazyload alt=Page 9: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails9jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=10Page 10button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=10 data-page=10 class=ts-thumb lazyload alt=Page 10: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails10jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=11Page 11button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=11 data-page=11 class=ts-thumb lazyload alt=Page 11: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails11jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=12Page 12button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=12 data-page=12 class=ts-thumb lazyload alt=Page 12: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails12jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=13Page 13button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=13 data-page=13 class=ts-thumb lazyload alt=Page 13: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails13jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=14Page 14button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=14 data-page=14 class=ts-thumb lazyload alt=Page 14: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails14jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=15Page 15button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=15 data-page=15 class=ts-thumb lazyload alt=Page 15: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails15jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=16Page 16button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=16 data-page=16 class=ts-thumb lazyload alt=Page 16: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails16jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=17Page 17button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=17 data-page=17 class=ts-thumb lazyload alt=Page 17: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails17jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=18Page 18button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=18 data-page=18 class=ts-thumb lazyload alt=Page 18: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails18jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=19Page 19button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=19 data-page=19 class=ts-thumb lazyload alt=Page 19: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails19jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=20Page 20button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=20 data-page=20 class=ts-thumb lazyload alt=Page 20: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails20jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=21Page 21button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=21 data-page=21 class=ts-thumb lazyload alt=Page 21: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails21jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=22Page 22button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=22 data-page=22 class=ts-thumb lazyload alt=Page 22: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails22jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=23Page 23button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=23 data-page=23 class=ts-thumb lazyload alt=Page 23: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails23jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=24Page 24button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=24 data-page=24 class=ts-thumb lazyload alt=Page 24: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails24jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=25Page 25button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=25 data-page=25 class=ts-thumb lazyload alt=Page 25: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails25jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=26Page 26button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=26 data-page=26 class=ts-thumb lazyload alt=Page 26: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails26jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=27Page 27button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=27 data-page=27 class=ts-thumb lazyload alt=Page 27: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails27jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=28Page 28button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=28 data-page=28 class=ts-thumb lazyload alt=Page 28: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails28jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=29Page 29button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=29 data-page=29 class=ts-thumb lazyload alt=Page 29: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails29jpg width=140 height=200 divdivdiv class=ts-pagebutton class=gotoPage data-page=30Page 30button div class=ts-imageimg data-url=2016-2017-iaasb-handbook-volume-1-ibr-irebe-isa-ad-audit-risk-opinionhtmlpage=30 data-page=30 class=ts-thumb lazyload alt=Page 30: 2016-2017-IAASB-Handbook-Volume-1 - ibr-irebe · ISA ad Audit Risk opinion by the auditor on whether th material respects in accordance TIONAL STANDARDS ON AUDITING liting loading=lazy src=data:imagegifbase64iVBORw0KGgoAAAANSUhEUgAAAAIAAAACCAQAAADYv8WvAAAAD0lEQVR42mP8X8AwAgiABKBAv+vAXklAAAAAElFTkSuQmCC data-src=https:reader034vdocumentsnetreader034viewer20220515095b2779277f8b9a12158b6e4bhtml5thumbnails30jpg width=140 height=200 divdiv
