Express an unqualified opinion but modify the

Describe the national requirements in relation to the auditor’s reporting on going concern
issues:
Comments:
ISA 580 – Management Representations
The purpose of ISA 580 is to establish standards and provide guidance on the use of management
representations as audit evidence, the procedures to be applied in evaluating and documenting
management representations and the action to be taken if management refuses to provide
appropriate representations.
Are the following concepts addressed in local standards/regulations Yes No
The auditor should obtain appropriate representations from management. (ISA
580.2)
Describe the national requirement in this area.

ROSC – Accounting & Auditing – Diagnostic Tool – Part 4 page 49
Describe the national requirement in this area.