Audit ReportForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit ReportThis topic has 1 reply, 2 voices, and was last updated 13 years ago by Ken Garrett.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 14, 2010 at 5:14 pm #45969 AnonymousInactiveTopics: 5Replies: 2☆Is the Emphasis of matter paragraph the only difference between between unmodified and unqualified report? November 14, 2010 at 7:53 pm #70559 Ken GarrettKeymasterTopics: 10Replies: 10490☆☆☆☆☆An unmodified report can be modified in two ways:1 Emphasis of matter (not a qualification) 2 Qualification, in which the opinion can be qualified for one of two reasons: material misstatement, or inability to collect sufficient appropriate evidence.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In