Example 2: Consolidated Financial Report – Unqualified Opinion Example correspondence between that evidence and the type of audit opinion expressed
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The Auditor's report is a formal opinion by either an internal auditor or an examples of procedures performed, and any limitations the audit faced based on the
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Example 2: Consolidated Financial Report – Unqualified Opinion Example correspondence between that evidence and the type of audit opinion expressed
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pdf This description forms part of our auditor's report ] Option B – [Included the full detail of the appendix to the report within the
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cepted accounting principles It distinguishes the types of reports, describes the circumstances in which each is appropriate, and provides example reports
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S Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with 6-6
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depending on the type of opinion being issued A modified Refer to 'Flowchart on types of Modifications' Example audit reports can also be found on the
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for both external and internal auditors when carrying out their audit work, and the For example if the existing auditor has been subjected to threats of dismissal,
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Determining the Type of Modification to the Auditor's Opinion Examples of an inability to obtain sufficient appropriate audit evidence arising from a limitation
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subject matter under consideration, for example: • Audit of financial statements • Audit of internal control over financial reporting • Compliance audit
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