- 15 Marks
AAA – Dec 2019 – L3 – Q54 – Audit Reporting
Explain types of modified audit opinions with examples for each type.
Question
54 Eunice Pharmacies
(a) Explain the different types of modified audit opinions, giving an example of situations which may give rise to each type. (b) Set out the main elements of the auditor’s report for the situation set out above.
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