Section Illustrations of Auditors’ Reports with - ASA 705 - Modifications to the Opinion in the Independent Auditor's Report - October 2009 - Illustrations of Auditors’ Reports with Modifications to the Opinion — General Purpose Financial Reports

Illustrations of Auditors’ Reports with Modifications to the Opinion – General Purpose Financial Reports

 Illustration 1: An auditor’s report containing a qualified opinion due to a material misstatement of the financial report.

 Illustration 2: An auditor’s report containing an adverse opinion due to a material misstatement of the financial report.

 Illustration 3: An auditor’s report containing a qualified opinion due to the auditor’s inability to obtain sufficient appropriate audit evidence.

 [Aus] Illustration 3A: An auditor’s report containing a qualified opinion due to the auditor’s inability to obtain sufficient appropriate audit evidence (under the Corporations Act 2001)

 Illustration 4: An auditor’s report containing a disclaimer of opinion due to the auditor’s inability to obtain sufficient appropriate audit evidence about a single element of the financial report.

 Illustration 5: An auditor’s report containing a disclaimer of opinion due to the auditor’s inability to obtain sufficient appropriate audit evidence about multiple elements of the financial report.

Illustrations of Auditors’ Reports with Illustrations of Auditors’ Reports with Modifications to the Opinion — General Purpose Financial Reports

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Illustrations of Auditors’ Reports with Modifications to the Opinion – General Purpose Financial Reports