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Flashcards in Audit Report Deck (6)
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1
Q

unmodified report

A

true and fair

2
Q

modified report - modified opinion - material misstatement = material not pervasive

A

qualified opinion except for…

3
Q

modified report - modified opinion - material misstatement = material AND pervasive

A

adverse opinion “ do not give a true and fair view

4
Q

modified report- unable to obtain evidence =material NOT pervasive

A

qualified opinion except for….

5
Q

modified report- unable to obtain evidence =material AND pervasive

A

Disclaimer

6
Q

unable to obtain sufficient and appropriate evidence is also known as…..

A

limitation of scope