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OPINION (in audit report)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › OPINION (in audit report)

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 17, 2022 at 1:22 am #663216
    syedmushahid
    Participant
    • Topics: 22
    • Replies: 52
    • ☆☆

    Hi KIM
    Hope you are doing good. Sorry again for asking you a basic question
    It is related to audit report structure (Heading).
    What would be the heading in audit report if opinion is unmodified
    Will it be Opinion only or UNMODIFIED OPINION
    Kind regards

    August 17, 2022 at 7:48 am #663230
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8305
    • ☆☆☆☆☆

    When the opinion is unmodified the headings are “Opinion” and “Basis for Opinion” – see illustrative example on page 112 of the notes.

    See pages 121 and 122 for exacts where the opinion is modified.

    August 19, 2022 at 7:34 am #663422
    syedmushahid
    Participant
    • Topics: 22
    • Replies: 52
    • ☆☆

    Thanks KIM

    August 19, 2022 at 7:54 am #663425
    Kim Smith
    Keymaster
    • Topics: 133
    • Replies: 8305
    • ☆☆☆☆☆

    You’re welcome!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘OPINION (in audit report)’ is closed to new replies.

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