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📚 Learn › Paper 5 — Auditing & Ethics › Chapter

Auditor's Reports (SA 700 series)

ICAI Standards on Auditing 700-series — forming the opinion, key audit matters, modifications, EOM/OM paragraphs, comparative information and other information. Expect 10–12 marks.

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3 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
SA 700 — Forming an Opinion and Reporting on Financial Statements
SA 700 explained for CA Inter: how auditors form an opinion and structure the audit report — elements, order, and exam tips for May 2026.
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2
SA 701 — Communicating Key Audit Matters
SA 701 Key Audit Matters explained for CA Inter: what KAMs are, when they apply, how auditors report them, and top exam pitfalls to avoid.
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3
SA 710 — Comparative Information
SA 710 Comparative Information explained for CA Inter: corresponding figures vs comparative statements, prior-year modifications, restatemen
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