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Reporting

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Reporting

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.
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  • August 13, 2020 at 12:41 pm #580382
    asmaalhemairi
    Participant
    • Topics: 30
    • Replies: 22
    • ☆☆

    In the technical article 5 Reporting , they mention this in the article regard the modification of the report “ Note that all three of these modifications do not result in a qualified opinion . They modify only the report . And they mention above this sentence 4 thing not three EOMP , OMP , OIP, MURGC ? ! So is it all four of these or only three will result in the modification of the audit report . Thanks in advance

    August 13, 2020 at 2:39 pm #580394
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8357
    • ☆☆☆☆☆

    There is no such thing as a “modified report” – only the opinion is modified (see page 120 of the notes).

    There are 3 additions that may be made to a report – as summarised on page 119. An “other information” para is just a particular example of an “other matter” para.

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