Register now or log in to join your professional community.
After completing Audit modified opinion is made.
A modified opinion is issued when after conducting the audit, it is concluded that the financial statements do not represent a true and fair view.
There are various types of modified opinions reports that can be issued : Qualified, Adverse, Except for, etc. which are used depending upon the degree of misstatement.
Once audit is finished, he would issue i think
