Question: In June 2003, IFAC issued an IAPS providing additional guidance for auditors internationally when they express an opinion on financial statements that are asserted by management to be prepared in either of the following ways:
• Solely in accordance with IFRS.
• In accordance with IFRS and a national financial reporting framework.
• In accordance with a national financial reporting framework with disclosure of the extent of compliance with IFRS.
Required: Identify the additional guidelines under each of the three categories of audit opinion.