chapter 3 conditions for standard unmodifed opionion audit report

Question 1

what 4 conditions must be met for standard unmodified opinion audit report?

Answer 1

1. all FSs are included in FSs
2. sufficient appropriate evidence has been accumulated and auditor says audit done in way that he can conclude that audit performed performed in acorrdance with auditing standards
3. FS presented fairly in all material respects according to GAAP or other appropriate framework
4. no circumstances that require addition of emphasis of matter paragraph or modifcation or wording or auditors opinion in report