How can we prepare an audit report? discuss

Audit report we can divided as two types.ie modified report and un modified report,modified report we make when there is issue or any discrepencies in financial statement..un modified report means perfect it indicates that financial statement is true & fair we have to focus on many factors for preparing audit report,those factors are Title of report,adress of the management,give introductory lline,report has should be mentioned responsibilty of both management and auditors,and should be mentioned all laws and rules regarding the report,and mentioned the opinon for the report,and also date place signature etc