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#cfa-level-1 #reading-22-financial-statement-analysis-intro
The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements.
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3.1.7. Auditor’s Reports
both management and the independent auditor. The second or “scope” paragraph describes the nature of the audit process and provides the basis for the auditor’s expression about reasonable assurance on the fairness of the financial statements. <span>The third or “opinion” paragraph expresses the auditor’s opinion on the fairness of the audited financial statements. An unqualified audit opinion states that the financial statements give a “true and fair view” (international) or are “fairly presented” (international and US) in accordance


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