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18 Cards in this Set
- Front
- Back
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UNCERTAINTY AUDIT REPORT:
Evidence |
Type of Opinion: Unqualified
Intro Paragraph : Standard Scope: Standard Middle Para: no Opinion: GAAP Ending Para: No |
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UNCERTAINTY AUDIT REPORT:
NO Evidence & Material |
Type of Opinion: Qualified
Intro Paragraph : Standard Scope: Except Middle Para: yes Opinion: Except for... Ending Para: No |
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UNCERTAINTY AUDIT REPORT:
No Evidence Real Material |
Type of Opinion: Disclaimer
Intro Paragraph : Modified Scope: Eliminate Middle Para: Yes Opinion: Disclaimer Ending Para: no |
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ANOTHER AUDITOR:
Not Accepted |
Type of Opinion: Disclaimer
Intro Paragraph : Modified Scope: Omitted Middle Para: Yes Opinion: Disclaimer Ending Para: no |
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ANOTHER AUDITOR:
Divided |
Type of Opinion: Unqualified Modified
Intro Paragraph : Modified Scope: Modified Middle Para: No Opinion: Unqualified Modified Ending Para: No |
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ANOTHER AUDITOR:
Fully Accepted |
Type of Opinion: Unqualified
Intro Paragraph : Standard Scope: Standard Middle Para: No Opinion: Unqualified Ending Para: No |
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GOING CONCERN:
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Type of Opinion: Unqualified Modified
Intro Paragraph : Standard Scope: Standard Middle Para: No Opinion: Unqualified Ending Para: Yes Highlight |
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CONSISTENCY:
GAAP |
Type of Opinion: Unqualifed Modified
Intro Paragraph : Standard Scope: Standard Middle Para: No Opinion: Unqualified Ending Para: Modify to Highlight |
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CONSISTENCY:
Non GAAP - Material |
Type of Opinion: Qualified
Intro Paragraph : Standard Scope: Standard Middle Para: Yes Opinion: Qualified Except for Ending Para: No |
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CONSISTENCY:
Non GAAP very Material |
Type of Opinion: Adverse
Intro Paragraph : Standard Scope: Standard Middle Para: Yes Opinion: Not GAAP Adverse Ending Para: No |
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ACCOUNTING/ DISCLOSURE ARE NOT GAAP:
Immaterial |
Type of Opinion: Unqualified
Intro Paragraph : Standard Scope: Standard Middle Para: No Opinion: Standard Ending Para: No |
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ACCOUNTING/ DISCLOSURE ARE NOT GAAP:
Material |
Type of Opinion: Qualified
Intro Paragraph : Standard Scope: Standard Middle Para: Yes Opinion: Except for Qualified Ending Para: no |
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ACCOUNTING/ DISCLOSURE ARE NOT GAAP:
Very Material |
Type of Opinion: Adverse
Intro Paragraph : Standard Scope: Standard Middle Para: Yes Opinion: Not fair stated... Ending Para: No |
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ACCOUNTING/ DISCLOSURE ARE NOT GAAP:
Necessary / Justified |
Type of Opinion: Unqualified Modified
Intro Paragraph : Standard Scope: Standard Middle Para: Middle or end Opinion: GAAP Ending Para: Middle or end |
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SCOPE LIMITATION:
Immaterial |
Type of Opinion: Unqualified
Intro Paragraph : Standard Scope: Standard Middle Para: no Opinion: GAAP Ending Para:no |
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SCOPE LIMITATION:
Material |
Type of Opinion: Qualified
Intro Paragraph : Standard Scope: Except Middle Para: Yes Opinion: Modify except... Ending Para: no |
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SCOPE LIMITATION:
Very Material |
Type of Opinion: Disclaimer
Intro Paragraph : Modified Scope: Omitted Middle Para: Yes Opinion: Disclaimer Ending Para:no |
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INDEPENDENCE:
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Type of Opinion: Disclaimer
Intro Paragraph : None Scope: None Middle Para: None Opinion: Disclaimer Ending Para:None |
