3 Answers
RaviRavi Staff answered 2 years ago

In 805 auditor applies all SAS, selects examination procedures himself as he feels appropriate to give opinion , he may select plenty of procedures test of controls , substantive procedures with variety of nature timing and extent.
in SRS 4400 we only do number of examinations as prescribed in engagement letter, no step less no step more , it may be just 3 steps. Hence we don’t give opinion we simply specify factual findings from these examinations 

Auditaudit Staff answered 2 years ago

Thank u sir. 
bdw i got answer in revision class delhi.

RaviRavi Staff answered 2 years ago

Ok 🙂

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