3.10 Report of Auditor and its Standards

The report's anatomy (the exam's core): the opinion's paragraph (the unmodified (the clean) opinion vs the modified family: the qualified ("except for..."), the adverse ("not true and fair"), the disclaimer ("cannot express")); the basis-for-opinion; the key-audit-matters (KAM) — the modern report's heart (the significant-matters' narration: the judgmental-and-risk areas — the auditor's transparency revolution); the going-concern's faces (the material-uncertainty's reporting); the other-information-and-responsibilities (the directors'-report's consistency; the fraud's-and-the-law's reporting); and the signature-and-addressing (the members'-and-the date's discipline — the report's legal form). The standards: the ISA-family's Nepali adoption (the NSA's framework); the reporting-standards' SEBON-and-NRB overlays for the listed-and-BFIs (the regulator's annexures).