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difference between modified opnion and qualified opinion?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › difference between modified opnion and qualified opinion?

  • This topic has 3 replies, 4 voices, and was last updated 13 years ago by vedavyas.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
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  • October 9, 2011 at 8:26 am #50045
    antido
    Member
    • Topics: 16
    • Replies: 28
    • ☆

    help me plz~what’s the two difference?

    October 9, 2011 at 9:20 pm #88677
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10605
    • ☆☆☆☆☆

    A modified opinion and qualified opinion mean the same. Confusion arises between the terms ‘modified report’ and ‘modified opinion’. The audit report is more than the opinion (which is only one paragraph). A report can be modified (perhaps saying it is ‘changed’ would be better) in two ways:

    1 An emphasis of matter para is included. This is not a qualification and does not modify the opinion,

    2 The opinion is modified/qualified.

    October 10, 2011 at 9:00 am #88678
    cuteleo110
    Participant
    • Topics: 6
    • Replies: 381
    • ☆☆☆

    @ antido
    I would refer you please read the technical article bye Simon Finley published in Student Accountant in 09/2010 ” A matter of Opinion” for more knowledge !

    November 23, 2011 at 9:46 am #88679
    vedavyas
    Member
    • Topics: 44
    • Replies: 60
    • ☆☆

    @cuteleo110 said:
    @ antido
    I would refer you please read the technical article bye Simon Finley published in Student Accountant in 09/2010 ” A matter of Opinion” for more knowledge !

    Could you please post the link ?

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