Explain the Circumstances Under Which an Auditor Should Give Each

question 67

Essay

Explain the circumstances under which an auditor should give each of the following opinions:
(a) Unmodified opinion
(b) Unmodified opinion with an emphasis-of-matter paragraph
(c) Qualified opinion
(d) Adverse opinion

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Definitions:

Query

A request made to a database management system or search engine for information meeting specific criteria.

Report

A structured presentation of data extracted from a database, designed to communicate specific information to the user.

Control

A component in graphical user interfaces that displays on a screen and allows users to interact with a software application.

Field

An individual piece of data or a component of a data record in a database or data entry form.