“AUDITING SUMMARY: ISA 700 ‘FORMING AN OPINION AND REPORTING ON FINANCIAL STATEMENTS’ AND ISA 705–706” (2026) Global Economic Review: Journal of Economics, Policy, and Business Development, 2(1), pp. 62–67. Available at: https://ecomindspress.com/index.php/ger/article/view/267 (Accessed: 25 February 2026).