ACCA Advanced Audit and Assurance (AAA) The Audit Report 3: Types of Audit Report

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1. ahmadhoney says

   July 1, 2025 at 10:37 am

   This topic explains the different types of audit reports an auditor may issue based on the audit findings. These include an unmodified (clean) report and modified reports such as qualified, adverse, or disclaimer of opinion. The type of report depends on the nature and severity of misstatements or limitations in the audit. for more you can visit: https://learn.hamzah.academy/en/blog/acca-recognition-in-south-africa/

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2. fergalfavier says

   November 28, 2020 at 1:07 pm

   Hi, in the situation where there is a Qualified Audit opinion issued as a result of a non pervasive material misstatement, why would it have gone this far, would the auditor not have asked the management to correct this error in the accounts and issue a clean, unmodified report. If the management had refused to restate the error, should we issue an adverse audit opinion instead of a qualified one?

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   • Kim Smith says

     November 28, 2020 at 5:03 pm

     See response against your post in the ask the tutor forum – please don’t make multiple posts (the forum is the correct place if you want an answer rather than just leave a comment).

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