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Interim review report

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Interim review report

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 17, 2016 at 7:19 am #333731
    amelia85
    Member
    • Topics: 34
    • Replies: 53
    • ☆☆

    Hi Sir

    I would like ask questions on interim review report.

    It has qualified, adverse and disclaimer conclusions.

    For qualified conclusions: except for the matter described in the basis of qualified conclusions, nothing caused us to believe that the FS is not true and fair

    May I know what about adverse and disclaimer what should be in the conclusion?

    Thank u

    August 17, 2016 at 9:57 am #333753
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Adverse: ‘because of the matters described in the basis of qualified conclusions, we believe that the view shown by the FS is not true and fair’

    Disclaimer: ‘because of the matters described in the basis of qualified conclusions, we are unable to comment on whether the view shown by the FS is true and fair’

    August 18, 2016 at 8:59 am #333906
    amelia85
    Member
    • Topics: 34
    • Replies: 53
    • ☆☆

    Thanks Sir 🙂

    August 18, 2016 at 9:10 am #333907
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    You’re welcome

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