أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
adverse opinion: when auditor nad client have disagrement on certain issues, which client does not correct whether it is related to accounting policies or provisons etc, then in dealock, auditor will issue adverse opinion.
disclaimer: when there is no sufficient evidence and data to perform testing then auditor will issue disclaimer of opinion, for e.g. auditor were not able to observe the inventory count which was a major component of balance sheet.
