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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Audit reports
Can you assist me on which term to use as i heard that the term disagreement is rather an old term.
‘Disagreement’ is no longer used in audit reports. Now the term is “the financial statements contain a material misstatement’
The other reason for a modified opinion is that the auditors were unable to obtain sufficient appropriate audit evidence. That replaces ‘limitation on scope’
