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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › OPINION (in audit report)
Hi KIM
Hope you are doing good. Sorry again for asking you a basic question
It is related to audit report structure (Heading).
What would be the heading in audit report if opinion is unmodified
Will it be Opinion only or UNMODIFIED OPINION
Kind regards
When the opinion is unmodified the headings are “Opinion” and “Basis for Opinion” – see illustrative example on page 112 of the notes.
See pages 121 and 122 for exacts where the opinion is modified.
Thanks KIM
You’re welcome!