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audit opinion

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › audit opinion

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • February 28, 2019 at 4:38 pm #506864
    nsrin
    Member
    • Topics: 25
    • Replies: 13
    • ☆

    hi
    What type of audit report is given if the auditors’ ability to find sufficient appropriate audit evidence is pervasive?
    thanks

    March 1, 2019 at 9:23 am #506960
    Kim Smith
    Keymaster
    • Topics: 137
    • Replies: 8384
    • ☆☆☆☆☆

    You would get an immediate answer if you looked at the notes – see the summary grid on page 35 – in the absence of sufficient evidence for the financial statements as a whole, the auditor “disclaims” an opinion (i.e. gives no opinion).

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