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Chapter 133 4

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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