ACCA December Exams

Post comments & Vote in Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2025 exams.
Get your discount code >>

Audit Report

This topic has 1 reply, 2 voices, and was last updated 14 years ago by Ken Garrett.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
November 14, 2010 at 5:14 pm #45969
Anonymous
Inactive
- Topics: 5
- Replies: 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 Garrett
Keymaster
- Topics: 10
- Replies: 10544
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.
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.