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