ISA 700 describes three types of audit opinions that can be expressed by the auditor when an

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ISA 700 describes three types of audit opinions that can be expressed by the auditor when an unqualified opinion is not appropriate: qualified, adverse, and disclaimer of opinion.
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What are the circumstances under which each of the above three opinions should be expressed? ISA 700 is accessible from the IFAC Web site (www.ifac.org).
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International Accounting

ISBN: 978-0077862206

4th edition

Authors: Timothy Doupnik, Hector Perera

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