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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.
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.
