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