SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

- (Including the Work of Component Auditors) .
- • 705 (Revised), Modifications to the Opinion in the Independent Auditor's • 705 (Revised), Modifications to the Opinion in the Independent Auditor's Report .
- • 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs • 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report .
- • 710, Comparative Information - Corresponding Figures and Comparative • 710, Comparative Information - Corresponding Figures and Comparative Financial Statements .
- • 720 (Revised), The Auditor's Responsibilities Relating to Other Information . • 720 (Revised), The Auditor's Responsibilities Relating to Other Information .
- • 800 (Revised), Special Considerations - Audits of Financial Statements • 800 (Revised), Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks .
- • 805 (Revised), Special Considerations - Audits of Single Financial • 805 (Revised), Special Considerations - Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement .
- 7. The illustrative reports in Part B assume that:
- • the circumstances indicate an assumption that the registered auditor has • the circumstances indicate an assumption that the registered auditor has concluded that a reportable irregularity exists, has been reported in terms of the APA and a notification has been included in the auditor's report or a modified opinion has been expressed on the financial statements, these circumstances do not exist and the auditor's report has not been modified in this regard. The auditor's determination of whether a reportable irregularity exists is based on the careful evaluation of the events and conditions in the particular circumstances of an entity. In instances where the effect of a reportable irregularity on the auditor's report is included in an illustrative report, the auditor has performed such evaluation and has concluded that a reportable irregularity exists. (For guidance on reportable irregularities, refer to the May 2015 Revised Guide for Registered Auditors: Reportable Irregularities in terms of the Auditing Profession Act issued by the IRBA).
- • the circumstances include an assumption that the matter giving rise to a • the circumstances include an assumption that the matter giving rise to a qualified or adverse opinion on the financial statements also affects the other information, this circumstance does not exist.
- • the circumstances include an assumption that part or all of the other • the circumstances include an assumption that part or all of the other information has been received after the date of the auditor 's report, this circumstance does not exist.
- • relevant ethical requirements applicable to an audit engagement comprise • relevant ethical requirements applicable to an audit engagement comprise those that are set out in Note 6 to Part A.
- • auditor or the independent reviewer has concluded that, based on the • auditor or the independent reviewer has concluded that, based on the evidence in the engagement circumstances, the modifications reported are either material or material and pervasive in relation to the financial statements. Other

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