Audit Report / Audit opinion

Your 1st statement is correct - as long as the qualified opinion relates to a different matter (i.e. something other then the matter referred to in the EoM or going concern) a qualified opinion, EoM and MURGC could all feature in an auditor's report. Since neither EoM nor MURGC affect the audit opinion, all three sections of are reporting different things. Re adverse and disclaimer - it is important to appreciate that in the real world these forms of modification are very rare. I think it is unlikely that an auditor's report with these opinions would have an EoM or MURGC but it's not ruled out by the ISAs. "Pervasive" concerns the financial statements "as a whole" but that does not mean that the auditor disagrees with every amount or that insufficient evidence has been obtained in respect of every amount (e.g. the auditor may determine that the cash at bank amount is correct. So given that EoM/MURGC do not affect the audit opinion they could still be included if relevant to user's understanding - e.g. if a significant subsequent event after the reporting has been adequately disclosed, the auditor's report could draw attention to that in EoM, even if the opinion is adverse or disclaimed.

in notes it says in case of qualified opinion there will be not a MURGC. This paragraph is in the notes, topic 4 chapter 6 second paragraph. (If the going concern worries are not ADEQUATELY disclosed then the financial statements cannot be true and fair and they are effectively concealing something which is important for the proper understanding of them. In such a case, the audit opinion MUST be modified. (In this case, there will be NOT be a "Material Uncertainty Related to Going Concern" section.)

@theterror said: in notes it says in case of qualified opinion there will be not a MURGC. This paragraph is in the notes, topic 4 chapter 6 second paragraph. (If the going concern worries are not ADEQUATELY disclosed then the financial statements cannot be true and fair and they are effectively concealing something which is important for the proper understanding of them. In such a case, the audit opinion MUST be modified. (In this case, there will be NOT be a "Material Uncertainty Related to Going Concern" section.)

than why in chapter 6 MCQs test Q6 answer says qualified opinion with a MURGC?

You are absolutely correct - in the test the correct answer should simply be "A qualified opinion". I thought this had been corrected sometime ago - so thank you VERY MUCH for pointing out that it is still in need of correction.

Happy to help.