Browse The Auditing and Attestation (AUD)
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- 13.1 Types of Opinions: Unmodified/Unqualified, Qualified, Adverse, Disclaimer
- 13.2 Emphasis-of-Matter and Other-Matter (Explanatory) Paragraphs
- 13.3 Comparative Financial Statements, Predecessor Auditors
- 13.4 Supplementary and Other Information in Documents Containing Audited F/S
- 13.5 Omission or Inconsistency of Required Disclosures
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- 20.2 Advanced IT Environments (Cloud, Mobile, IoT)
- 20.4 Data Analytics and Automated Tools in Audit
- 20.3 IT General Controls Testing and Documentation
- 20.5 Cybersecurity Essentials for Auditors
- 20.6 Considerations for System and Organization Control (SOC) for Cybersecurity
- 20.1 IT Auditing Fundamentals
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- 21.1 Overview of Forensic Accounting
- 21.2 Fraud Examination Methods and Testing
- 21.3 Data Mining for Irregularities
- 21.4 Litigation Support and Expert Witness Services
- 21.5 Ethics and Independence in Forensic Engagements
- 21.6 Tools and Technologies in Forensic Audits
- 21.7 Additional Considerations for Forensic Audits
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- 22.5 Challenges and Evolving Standards in ESG
- 22.1 Emerging ESG Reporting Frameworks
- 22.2 Integrating ESG Risk into the Audit Process
- 22.3 Communicating ESG Results and Impact on External Reporting
- 22.4 ESG Metrics and Verification Techniques
- 22.6 ESG Assurance Engagements Under AICPA Standards
- 22.7 Future Outlook: ESG and Investor Demands
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Chapter 13: Audit Reporting
In this section
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Types of Opinions: Unmodified/Unqualified, Qualified, Adverse, Disclaimer
A detailed exploration of the four main types of audit opinions—Unmodified/Unqualified, Qualified, Adverse, and Disclaimer—including practical scenarios, real-world examples, and decision-making flowcharts.
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Emphasis-of-Matter and Other-Matter (Explanatory) Paragraphs
Explore the significance and proper application of Emphasis-of-Matter and Other-Matter (Explanatory) paragraphs in the auditor’s report, with examples, diagrams, and best practices.
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Comparative Financial Statements, Predecessor Auditors
Explore the reporting requirements for comparative financial statements, the reissuance of predecessors’ audit reports, and best practices in referencing prior-year audits under AICPA and SEC guidance.
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Supplementary and Other Information in Documents Containing Audited Financial Statements
Explore the requirements and best practices for evaluating and reporting on supplementary and other information (RSI, OI) in documents that include audited financial statements.
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Omission or Inconsistency of Required Disclosures
Comprehensive guidance on addressing missing or misleading footnotes, disclosure deficiencies, and policy inconsistencies, focusing on audit reporting modifications and best practices.
