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Auditing 20 > 10. Auditor's reports > Flashcards

10. Auditor's reports Flashcards

1
Q
  1. What are the 4 types of auditor opinions?
A

Unmodified opinion
Modified opinion
- Qualified opinion (Material but not pervasive)
- Adverse opinion (Material and pervasive, auditor has sufficient evidence to complete work)
- Disclaimer of opinion (Material and Pervasive, auditor doesn’t have sufficient evidence)

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Auditing 20 (13 decks)

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