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When the audit opinion is based in part on the work of another auditor, all of the following changes are made to the standard unmodified audit report except: 1

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When the audit opinion is based in part on the work of another auditor, all of the following changes are made to the standard unmodified audit report except:

1.       the auditor’s responsibility paragraph has added wording stating that other auditors completed a portion of the audit.

2.       the opinion paragraph references the other auditors.

3.       the portion of the audit conducted by the component auditor is stated in the report.

4.       an emphasis-of-matter paragraph is added after the opinion paragraph.