How come when financial statements are not comparable we would still issue an unqualified report?

The auditor performs an integrated audit and issues separate reports on the company's financial statements and internal control over financial reporting (as discussed previously-see Exhibit 18-1); The auditor decides to refer to the report of other auditors as the basis, in part, for the auditor's own report (as discussed previously-see Exhibit 18-2); There is substantial doubt about the company's ability to continue as a going concern; The financial statements are not comparable due to changes in the use of accounting principles between periods, or due to the correction of a material misstatement in previously issued financial statements; Management is required to report on the company's internal controls over financial reporting but such report is not required to be audited, and the auditor has not been engaged to perform an audit of management's assessment of the effectiveness of the company's internal control over financial reporting. . These situations all lead to the addition of an explanatory paragraph. The audit reports that are issued in these situations are considered unqualified opinions despite the addition of an explanatory paragraph. We've already discussed the need for the financial statement audit report for a public company to include a paragraph referring to the audit of ICFR when the report on the audit of ICFR is presented separately from the financial statement audit report (see Exhibit 18-1), as well as the need for an explanatory paragraph when the auditor decides to refer to the work of other auditors (see Exhibit 18-2). We'll discuss each of the other situations in turn