8. External Audit Flashcards by Sarah chandler

Q

Unmodified opinion

A

free from material misstatement

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Q

Modified opinion

A

Not free from material misstatement

Unable to gather sufficient evidence

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Q

Adverse opinion

A

material and pervasive misstatement(s)

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Q

Disclaimer opinion

A

material and pervasive

inability to obtain sufficient evidence

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Q

Qualified opinion

A

except for……

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