Format of Audit report

Hi Mike, Could you please confirm if this is the correct layout of the audit report depending on certain circumstance. Normal report if FS give a true and fair view and have no material misstatement anywhere. Title, addressee, Unmodified Opinion Basis for Opinion Auditors and Directors responsibility Signature, date and location. If there is a small material misstatement that is not pervasive from lack of audit evidence or if FS get reinstated. Title, addressee, Qualified Opinion except for Basis for Opinion - explanation Emphasis of Matter paragraph or other matter paragraph (optional depending on scenario) Auditors and Directors responsibility Signature, date and location. If there is a pervasive material misstatement that from lack of audit evidence Title, addressee, Disclaimer Opinion ie:Can not give an opinion Basis for Opinion - explanation Emphasis of Matter paragraph or other matter paragraph (optional depending on scenario) Auditors and Directors responsibility Signature, date and location. If there is a pervasive material misstatement that from FS reinstated Title, addressee, Adverse Opinion ie: FS do not true and fair view Basis for Opinion - explanation Emphasis of Matter paragraph or other matter paragraph (optional depending on scenario) Auditors and Directors responsibility Signature, date and location. A KAM paragraph is only for listed companies and is included below the basis of opinion paragraph in any of the above. If going concern is an issue then the material uncertainty related to going concern is just above the KAM and below the basis for opinion paragraph. Then is you have an unmodified opinion what is the correct definition or meaning of this? Thanks,