10 paragraphs found
… that may result in a modification to the auditor’s opinion on the financial report, the type of opinion appropriate in the circumstances, and the content of the auditor’s report when the auditor’s opinion is modified. The inability of the auditor to obtain …
… situations, a modification to the predecessor auditor’s opinion may not be relevant and material to the opinion on the current period’s financial report. This may …
… the opening balances, the auditor shall express a qualified opinion or disclaim an opinion on the financial report, as appropriate, in …
… If the predecessor auditor’s opinion regarding the prior period’s financial report included a modification to the auditor’s opinion that remains relevant and material to the current … financial report, the auditor shall modify the auditor’s opinion on the current period’s financial report in …
… or disclosed, the auditor shall express a qualified opinion or an adverse opinion, as appropriate, in accordance with ASA 705 . …
… See ASA 705 Modifications to the Opinion in the Independent Auditor’s Report . …
… reporting framework, the auditor shall express a qualified opinion or an adverse opinion as appropriate in accordance with ASA 705 . …
… a predecessor auditor and there was a modification to the opinion, the auditor shall evaluate the effect of the matter …
… was audited and, if so, whether the predecessor auditor’s opinion was modified. …