Discuss Three Circumstances That Prohibit the Auditor from Issuing an Unqualified/unmodified

question 54

Essay

Discuss three circumstances that prohibit the auditor from issuing an unqualified/unmodified opinion and the types of reports that the auditor may issue for a financial statement audit because of these circumstances.

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Definitions:

De-Emphasize

The act of making something appear less important or prominent in a communication or discussion.

Disadvantages

The negative aspects or conditions that reduce effectiveness, efficiency, or desirability.

Proposed Solution

A recommendation or plan put forward to solve a problem or address an issue.

Chronological Report

A report that presents events or progress in the order in which they occurred, from earliest to most recent.