Opinion

This topic has 3 replies, 3 voices, and was last updated 12 years ago by MikeLittle.

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May 30, 2014 at 11:09 pm #172027
rhythm
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In a qualified audit opinion which will come first?

Basis of qualified opinion or Opinion itself?

I read a article on accaglobal about the latest development in which now Opinion would be first paragraph and then Basis of opinion.

Which is the right thing to do in Exams?

Thanks.
May 31, 2014 at 7:34 am #172058
MikeLittle
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I’ve never heard of the basis coming after the opinion.
May 31, 2014 at 5:28 pm #172168
lsoltobaeva
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Hello Mike,

Please, refer to this link.
https://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/reporting-on-audited-financial-statements–significant-changes-p.html

But I am not sure about the status of the project. Was is approved? If not, then the format of the auditor’s opinion remains the same, i.e. Basis for qualified opinion then the opinion itself, right?
May 31, 2014 at 8:18 pm #172215
MikeLittle
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It wasn’t approved – but may yet be.

So basis and opinion are still as was
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