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The qualification of an audit report is based on how the auditor his expreses opinion. Professional auditors are required to state if they have received enough information to enable express an opinion or if there are reasons for which they cannot express an opinion, so the qualification or non-qualification of an audit is stated in the opinion of the auditor. Non-qualification can mean that the auditor is not able to express an opinion or give a true and fair view on affairs of the entity or on certain accounting issues as required by law.
qualified mean that fraud found
unqualified mean that normal
