Page 151 - AAA Integrated Workbook STUDENT S18-J19
P. 151

Evidence




               6.3  Implications for the auditor’s report

                    If there is an inability to obtain sufficient appropriate evidence over the opening
                     balances, a qualified or disclaimer of opinion will be issued.


                    If the opening balances are materially misstated or the accounting policies have
                     not been consistently applied, a qualified or adverse opinion will be issued.





































































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