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What is the Modified Opinion & Unmodified Opinion in Audit Reports?

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تم إضافة السؤال من قبل Muhammad Umair Arain , General Accountant , Heart Beat Medical Center & One Day Surgery LLC
تاريخ النشر: 2015/02/26
Nileshkumar Lodha
من قبل Nileshkumar Lodha , Financial Controller , Silver Company Limited

When the Auditor gives his report in exactly the same format or contents as are mentioned for the report which should be given if financial statements are giving true and fair view .

If any addition or deletion is made in this format , the audit report is modified.

 

 

Khaliq Kamal Baber
من قبل Khaliq Kamal Baber , Finance/Admin Officer , Sarhad Rural Support Programme

When the financial statements give a true and fair view and the organization under audit has gone in accordance with all requirements, the auditor will issue an unmodified audit opinion.

While on other hand a modified audit opinion is issued in all other circumstances, and must be identified as such.

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