Unformatted text preview: 2. Going Concern Issue 3. Emphasis of a matter 4. Reports involving other auditors Other types of opinions: Qualified – EXCEPT FOR the effects of a matter otherwise the F/S are in accordance with GAAP. Adverse – Not in accordance with GAAP Disclaimer – auditor does not express an opinion VARIANCE GAAP DEPARTURE SCOPE LIMITATION Immaterial Unqualified Unqualified Material Qualified Qualified Highly Material Adverse Disclaimer...
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- Auditor's report, Incl, Unqualified Qualified Disclaimer, Unqualified Qualified Adverse