31386 paragraphs found
[Aus] Illustrations 1A and 2A in the Appendix contain auditor’s reports with qualified and adverse opinions, respectively, as the financial reports are materially …
[Aus] Illustration 3A in the Appendix contains an auditor’s report with a qualified opinion as the auditor is unable to obtain sufficient appropriate audit evidence. Illustration 4 contains a disclaimer of opinion due to an inability to obtain sufficient …
Amending this heading makes it clear to the user that the auditor’s opinion is modified and indicates the type of modification. …
When the auditor expresses a qualified opinion, it would not be appropriate to use phrases such as “with the foregoing explanation” or “subject to” in the Opinion section as these are not sufficiently clear or …
Consistency in the auditor’s report helps to promote users’ understanding and to identify unusual circumstances when they occur. Accordingly, although uniformity in the wording of a modified opinion and in the description of the reasons for the …
An example of the financial effects of material misstatements that the auditor may describe within the Basis for Opinion section in the auditor’s report is the quantification of the effects on income tax, income before taxes, net income and equity if …
Disclosing the omitted information within the Basis for Opinion section would not be practicable if: The disclosures have not been prepared by management or the disclosures are otherwise not readily available to the auditor; or In the auditor’s judgement, …