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Audit report

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Audit report

  • This topic has 1 reply, 2 voices, and was last updated 14 years ago by MikeLittle.
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  • June 5, 2011 at 4:00 am #48926
    Anonymous
    Inactive
    • Topics: 9
    • Replies: 46
    • ☆☆

    Hi

    Normally where we give except for opinion we are in disagreement or have a limitation of scope in one area.

    However, what if there are problems in 2 places. and both are material but does not seem pervasive.

    Does it still require a except for opinion and how will the structure of opinion paragraph change?

    Hope to hear from you soon

    Regards

    June 5, 2011 at 9:01 pm #82988
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    “Except for any adjustments required by the matters referred to in paragraphs two and three above, in our opinion the financial statements …..”

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