Acca aaa s21 Notes

September 2021 to June 2022 exams
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Section of report
Content
Implication for auditors
Opinion/Conclusion
Conclusions on the reported 
performance information and 
whether objectives have been 
achieved may provide express 
reasonable (positive) or 
limited (negative) assurance. 
If not governed by national 
regulation, the type of 
conclusion must be agreed with 
the organisation's regulating 
body. A conclusion must be 
modified if there is a scope 
limitation (qualified or 
disclaimed) or material 
misstatement (qualified or 
adverse).
Findings and 
recommendations
This is a separate section of 
the report where the 
performance information is 
reported on. The auditor will 
state findings related to the 
content and relevant data 
systems and whether or not 
the council has fulfilled its 
reporting responsibilities (ie 
complied with reporting 
requirements). It will also 
provide recommendations 
based on findings.
This might include, for example, 
identified misstatements (and 
whether they were corrected) 
and recommendations for 
further/future action (eg to 
improve internal control over 
data collection and/or reporting 
of a performance indicator).
September 2021 to June 2022 exams
Watch free ACCA AAA lectures 
148

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Chapter 32