• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Doubt Audit Report Material Uncertainty

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Doubt Audit Report Material Uncertainty

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • June 4, 2017 at 9:58 am #390134
    gabbi08
    Member
    • Topics: 135
    • Replies: 181
    • ☆☆☆

    Hi Ken,

    Just a doubt.
    When audit has a material uncertainty with regard on going concern and this uncertainty has been appropriately disclosed in the financials disclosure, audit includes “material uncertainty” in the report.
    I am sure that this is unmodified opinion as the “Material Uncertainty” has been correctly disclosed in the report however I am not sure if it is “modified” or “unmodified report”.

    Could you pleas clarify…
    Thanks a mil
    Gabriella

    June 4, 2017 at 10:36 am #390143
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10606
    • ☆☆☆☆☆

    You are right that it is an unmodified opinion. However, the report has been modified from its ‘standard’ format, so it is a modified report.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Sid24012003 on MA Chapter 5 Questions Ordering and Accounting for Inventory
  • John Moffat on PM Chapter 5 Questions Throughput accounting
  • John Moffat on Inventory Control (part 3) – Economic Batch Quantity – ACCA Management Accounting (MA)
  • Dzakpa on PM Chapter 5 Questions Throughput accounting
  • Markie on Inventory Control (part 3) – Economic Batch Quantity – ACCA Management Accounting (MA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in