Page 103 - F1 Integrated Workbook STUDENT 2018
P. 103

External audit





                           Audit report





               5.1 Unmodified reports

               Auditors will issue an unmodified report when their opinion is that the financial
               statements do show a true and fair view and have been prepared in accordance with
               specific legislation, i.e. no problems found. This is sometimes referred to as a 'clean
               audit'.































































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