Appendix 3: Deciding on the type of audit report

This diagram outlines the decisions that an appointed auditor has to make when considering the appropriate type of audit report to issue.

Note: This flowchart is based on the requirements of the New Zealand equivalents to the International Standards on Auditing: No. 700: Forming an Opinion and Reporting on Financial Statements, No. 705: Modifications to the Opinion in the Independent Auditor's Report, and No. 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report.