أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
An auditor’s report is qualified when there is either a limitation of scope in the auditor’s work, or when there is a disagreement with management regarding application, acceptability or adequacy of accounting policies.
Agreed with Kamran, it is a report which carries disagreement on accounting policies, practices or certain transactions carried out by the company during the financial year.
Qualified audit report is one type of Modified Report, express true and fair view opinion subject to some reservations.
Qualified audit report is, when auditor modifies his opinion if the financial statements are not fairly presented or when the generally accepted accounting principals are not followed properly.
>>>>>>> I AGREE WITH MR M. KURMAN ANSWER