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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Unmodified opinion / report
Dear Tutor,
Should we make a distinction between 2 types:
1. Unmodified opinion/report where the auditor only states that the FS shows true & fair view. (So both opinion and report are unmodified)
and
2. Unqualified opinion but modified report where the auditor states that FS shows true & fair but puts Emphasis of Matter – so to my understanding the opinion is unqualified (unmodified) but the report itself is modified by EoM.
Should we make such a detailed distinction for exam purposes? Please correct me if I stated something wrong.
Best Regards.
This distinction is important.
You stated it correctly.