In a Qualified audit opinion exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception.
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3.1.7. Auditor’s Reports a “clean” opinion and is the one that analysts would like to see in a financial report. There are several other types of opinions. A qualified audit opinion is one in which there is some scope limitation or exception to accounting standards. <span>Exceptions are described in the audit report with additional explanatory paragraphs so that the analyst can determine the importance of the exception. An adverse audit opinion is issued when an auditor determines that the financial statements materially depart from accounting standards and are not fairly presented. An adverse opinion
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