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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Audit Report
What is the difference between modified and unmodified audit report ?
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.
@ gromit
Noted with thanks 🙂
