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Audit Report

Forums › ACCA Forums › ACCA AAA Advanced Audit and Assurance Forums › Audit Report

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by bavo.
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    Posts
  • November 16, 2015 at 2:26 pm #282862
    bavo
    Member
    • Topics: 4
    • Replies: 6
    • ☆

    Is there a difference between an unqualified and an unmodified report?

    December 4, 2015 at 4:02 pm #287586
    alfredify
    Member
    • Topics: 0
    • Replies: 5
    • ☆

    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.

    December 4, 2015 at 6:15 pm #287628
    bavo
    Member
    • Topics: 4
    • Replies: 6
    • ☆

    Thanks, much clearer now.

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