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Audit Report

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Audit Report

  • This topic has 2 replies, 2 voices, and was last updated 14 years ago by Mei_24.
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    Posts
  • April 27, 2011 at 6:17 am #48240
    Mei_24
    Member
    • Topics: 7
    • Replies: 8
    • ☆

    What is the difference between modified and unmodified audit report ?

    April 27, 2011 at 8:20 pm #81235
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    An unmodified audit report is the ‘basic report’ saying that the FS give a true and fair view.

    A modified report means that the report has changed form its unmodified form in two ways:

    1 To include an emphasis of matter (or other matter)
    or
    2 To qualify the audit opinion.

    Listen to the appropriate lectures at

    April 29, 2011 at 4:56 pm #81236
    Mei_24
    Member
    • Topics: 7
    • Replies: 8
    • ☆

    @ gromit

    Noted with thanks 🙂

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