Page 229 - AA Integrated Workbook STUDENT 2018-19
P. 229

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                       evidence
                                                       concern
                                                       uncertainties
                                                      Emphasis of
                                                       matter
                                                                                  Qualified
                                                      Other matter
                                                                                  Adverse
                                                      Other
                                                       information                Disclaimer









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