Going concern & audit report & audit opinion

There is no such thing as EoM in connection with going concern - it was replaced by MURGC when the reporting standards were revised in 2016. Please see the notes - Chapter 24 for going concern in particular. You are writing here "qualified report" and "modified opinion" - please see page 108/120 of the notes - only the OPINION is modified and "qualified" is one of the types of modification. There is no such thing as a "qualified (or modified) REPORT" - see page 119 for the additional paras which may be included in a report which do not affect the audit opinion.