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Hi, Would you mind helping me to clarify which one is the correct one?
For qualified opinion, there is always a basis for qualified opinion is include. But in exam answer sometimes it says the basis for qualified opinion should be below opinion paragraph (for example in June 2017) but sometimes states that it should be before opinion para (for example June 2016 and Dec 2014).
Thanks very much for your helpFollowing the revision to the auditing standards, the basis of opinion (qualified or not) should follow immediately the opinion paragraph
There are two relevant articles on the audit report as a result of the revisions – you can find them in the technical article section on the P7 home page on this site
But here are the links anyway:
The article headed:
The New Auditors’ Report
and the article
An update for P7 students on Key Audit Matters
OK?
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