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Reportingby the i ' The userauditorshallmodify the opinionin the userauditor'sreportif the userauditor
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UserAuditor

Advanced Auditing and Professional Ethics

,Chap.I

by the serviceorganisation.
' The user auditor shall not refer to the work of a serviceauditor in the user auditor's
reportcontainingan unmodifiedopinion.
' If referenceto the work of a service auditor is relevant to an understandingof a
modificationto the userauditor'sopinion,the user auditor'sreportshall indicatethat
suchreferencedoesnot diminishthe userauditor'sresponsibilityforthat opinion.

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