Audit OpinionForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Audit OpinionThis topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts January 7, 2019 at 8:07 am #500241 mjibolaParticipantTopics: 131Replies: 135☆☆☆Where two or more misstatements are immaterial but in aggregate becomes material, is it correct to issue a qualified opinion with except for? January 7, 2019 at 8:50 am #500255 Kim SmithKeymasterTopics: 130Replies: 8179☆☆☆☆☆Yes – per ISA 450 (Evaluation of Misstatement Identified during the Audit) the auditor must consider the aggregate of the uncorrected misstatements, not just the individual amounts.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