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Is there a difference between an unqualified and an unmodified report?
The terms ‘modified and unmodified’ are used for the report. The terms ‘qualified and unqualified’ are used for the opinions.
You can have an unqualified opinion but a modified report IF there is an emphasis of matter paragraph or an other matter paragraph.
For your report to be Unmodified, there must be an unqualified opinion AND no emphasis of matter/other matter paragraphs.
Any qualification of opinion or presence of any of the above paragraphs make the report MODIFIED.
I hope i’ve answered your question.
Thanks, much clearer now.