Page 181 - AAA Integrated Workbook STUDENT S18-J19
P. 181

Reporting






                           Forming an opinion







                                            AUDITOR’S
                                             REPORTS









                     Unmodified                                      Modified



                          Financial                    Unmodified
                      statements give                    opinion                Modified opinion
                       a true and fair
                             view


                                                                                 Material
                                                       Additional                 misstatement
                                                    communications
                                                                                 Unable to
                                                                                  obtain
                                                                                  sufficient
                                                                                  appropriate
                                                     Going concern               evidence
                                                      uncertainties
                                                     Emphasis of
                                                      matter
                                                                                 Qualified
                                                     Other matter
                                                                                 Adverse
                                                     Other
                                                      information                Disclaimer













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