4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrasesfor use when issuing modified reports’.Required:Explain and distinguish between each of the following terms:(i) ‘qualified opinion’;(ii) ‘discl

题目

4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases

for use when issuing modified reports’.

Required:

Explain and distinguish between each of the following terms:

(i) ‘qualified opinion’;

(ii) ‘disclaimer of opinion’;

(iii) ‘emphasis of matter paragraph’. (6 marks)

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