Question: When an auditor has decided that it is necessary to issue a qualified audit report there are four forms of qualification available. State the four

When an auditor has decided that it is necessary to issue a qualified audit report there are four forms of qualification available.
State the four forms of qualified audit report and give the circumstances in which each one would be used and outline what additional information should the auditor give in an audit report, when the report is qualified?

Not modified Modified 'Except for' limitation of audit scope *Except for- material

Not modified Modified 'Except for' limitation of audit scope *Except for- material disagreement Disclaimer - pervasive limitation of audit scope Adverse opinion - pervasive disagreement

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