The Only Unmodified Opinion Audit Report That Does Not Include

question 38

True/False

The only unmodified opinion audit report that does not include an explanatory paragraph is when other auditors are involved. In this case only the introductory paragraph is modified.

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Definitions:

AOQ

Average Outgoing Quality, a measure in quality control that represents the average quality level of the outgoing product after inspection and rectification processes.

AQL

Stands for "Acceptable Quality Level," a statistical measure used in quality control to determine the maximum number of defective units considered acceptable in a sample.

LTPD

Lot Tolerance Percent Defective; the highest defect rate that can be considered acceptable during the random sampling of a lot for acceptance testing.