Page 243 - AA Integrated Workbook STUDENT 2018-19
P. 243
Reporting
4.5 Summary of modified opinions
Material but Not
Material & Pervasive
Pervasive
Financial statements are Qualified Opinion Adverse Opinion
materially misstated
Except for ... FS do not give a true and
fair view
Basis for qualified opinion
Basis for adverse opinion
Inability to obtain Qualified Opinion Disclaimer of Opinion
sufficient appropriate
audit evidence Except for ... Do not express an opinion
Basis for qualified opinion Basis for disclaimer of
opinion
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