Audit Report

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November 14, 2010 at 5:14 pm #45969
Anonymous
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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
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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.
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