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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Interim review report
Hi Sir
I would like ask questions on interim review report.
It has qualified, adverse and disclaimer conclusions.
For qualified conclusions: except for the matter described in the basis of qualified conclusions, nothing caused us to believe that the FS is not true and fair
May I know what about adverse and disclaimer what should be in the conclusion?
Thank u
Adverse: ‘because of the matters described in the basis of qualified conclusions, we believe that the view shown by the FS is not true and fair’
Disclaimer: ‘because of the matters described in the basis of qualified conclusions, we are unable to comment on whether the view shown by the FS is true and fair’
Thanks Sir 🙂
You’re welcome