TERMINOLOGY USED IN THIS AUDITING STANDATERMINOLOGY USED IN THIS AUDITING STANDARD

TERMINOLOGY USED IN THIS AUDITING STANDARD

<table cellspacing="0" cellpadding="0" style="border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:42.55pt"><td style="width:97.65pt; border-right:1.5pt double #000000; border-bottom:0.75pt solid #000000; padding-right:4.65pt; padding-left:5.03pt; vertical-align:middle"><h3 id="navPoint_21"><span style="font-size:12pt"></span></h3></td><td style="width:97.6pt; border-right:0.75pt solid #000000; border-left:1.5pt double #000000; border-bottom:1.5pt double #000000; padding-right:5.03pt; padding-left:4.65pt; vertical-align:middle"><p id="navPoint_22" class="Heading8"><span>“Unqualified”</span></p></td><td style="width:95pt; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="text-align:center"><span style="font-size:12pt; font-weight:bold">“Other than Unqualified”</span></p></td></tr><tr style="height:42.55pt"><td style="width:97.65pt; border-top:1.5pt double #000000; border-right:1.5pt double #000000; border-bottom:0.75pt solid #000000; padding-right:4.65pt; padding-left:5.03pt; vertical-align:middle"><p id="navPoint_23" class="Heading8"><span>“Unmodified”</span></p></td><td style="width:97.6pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:1.5pt double #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:4.65pt; vertical-align:middle"><p style="text-align:center"><span>Refer ASA 700</span></p></td><td style="width:95pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle"><p style="text-align:center"><span></span></p></td></tr><tr style="height:42.55pt"><td rowspan="4" style="width:97.65pt; border-top:0.75pt solid #000000; border-right:1.5pt double #000000; border-bottom:0.75pt solid #000000; padding-right:4.65pt; padding-left:5.03pt; vertical-align:middle; background-color:#c0c0c0"><p style="text-align:center"><span style="font-size:12pt; font-weight:bold">“Modified”</span></p></td><td style="width:97.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:1.5pt double #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:4.65pt; vertical-align:middle; background-color:#c0c0c0"><p style="text-align:center"><span>Emphasis of Matter</span></p></td><td style="width:95pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle; background-color:#c0c0c0"><p style="text-align:center"><span></span></p></td></tr><tr style="height:42.55pt"><td rowspan="3" style="width:97.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:1.5pt double #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:4.65pt; vertical-align:middle; background-color:#c0c0c0"><p style="text-align:center"><span></span></p></td><td style="width:95pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle; background-color:#c0c0c0"><p style="text-align:center"><span>Qualified</span></p></td></tr><tr style="height:42.55pt"><td style="width:95pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle; background-color:#c0c0c0"><p style="text-align:center"><span>Disclaimer</span></p></td></tr><tr style="height:42.55pt"><td style="width:95pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:middle; background-color:#c0c0c0"><p style="text-align:center"><span>Adverse</span></p></td></tr></tbody></table>