Page 209 - AAA Integrated Workbook STUDENT S18-J19
P. 209

Audit-related services




               3.2 Conclusions

               The conclusion of an assurance report may be:

                    Unmodified

                    Qualified

                    Adverse


                    Disclaimer

               If the conclusion is modified, a basis for qualified/adverse/disclaimer of conclusion
               will be included to explain the circumstances causing the modification.




























































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