Section Other Limitations on Scope Not Imposed b - ASRE 2410 - Review of a Financial Report Performed by the Independent Auditor of the Entity - October 2009 - Other Limitations on Scope Not Imposed by Management (Ref: Para. A48‑A49) | Zoe
ASRE 2410 - Review of a Financial Report Performed by the Independent Auditor of the Entity - October 2009
Other Limitations on Scope Not Imposed bOther Limitations on Scope Not Imposed by Management (Ref: Para. A48‑A49)
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Other Limitations on Scope Not Imposed by Management (Ref: Para. A48‑A49)
The auditor shall express a qualified conclusion when, in rare circumstances, there is a limitation on the scope of the auditor’s work that is confined to one or more specific matters, which while material, is not in the auditor’s judgement pervasive to the financial report, and when the auditor concludes that an unqualified opinion cannot be expressed. A qualified conclusion shall be expressed as being “except for” the effects of the matter to which the qualification relates. The conclusion paragraph shall be headed “Qualified Conclusion”.