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Reporting





                           Forming an opinion








                                            AUDITOR’S

                                             REPORTS








                      Unmodified                                    Modified



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





                                                                               Material
                                                      Additional
                                                   communications                misstatement
                                                                               Unable to
                                                                                 obtain
                                                                                 sufficient
                                                                                 appropriate
                                                   Going concern                evidence
                                                    uncertainties

                                                   Emphasis of
                                                    matter
                                                                               Qualified
                                                   Other matter
                                                   Other                      Adverse
                                                    information                Disclaimer











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