Question: Required ( a) List the general forms of modification available to auditors in drafting their report and state the circumstances in which each is appropriate

 Required ( a) List the general forms of modification available to

Required ( a) List the general forms of modification available to auditors in drafting their report and state the circumstances in which each is appropriate . ( 10 ) State whether you feel that a modified audit opinion would be necessary for each of the two circumstances outlined above , giving reasons in each case . ( C ) On the assumption that you decide that a modified audit opinion is necessary with respect to the treatment of the development expenditure , draft the section of the report describing the matter ( the whole report is not required )

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