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REPORTS ON AUDITED F/S

Explanatory Explanator
Type of report Intro ∏ Scope ∏ Opinion ∏ ∏ before y ∏ after

Unqualified

Uncertainty

Modified unqualified

Division of responsibility with other auditor ∆ ∆ ∆

Justified departure from GAAP + ∕ +

Going concern (disclaimer is an option) +

Emphasis of a matter (before or after) + ∕ +

Lack of consistency +

No statement of cash flow ∆ ∆ +

Qualified- GAAP problems

Non- GAAP change ∆ +

Inadequate disclosure ∆ +

Departure from GAAP ∆ +

Unreasonable accounting estimates ∆ +

Uncertainty

Adverse- GAAP problems

Non- GAAP change ∆ +

Inadequate disclosure ∆ +

Departure from GAAP ∆ +

Unreasonable accounting estimates +

Uncertainty +

Qualified- GAAS problems

Uncertainty ∆ ∆ +

Scope limitation ∆ ∆ +

Disclaimer- GAAS problems

Uncertainty ∆ ∆ +

Scope limitation ∆ ∆ +

Lack of independence ∆

Unaudited financial statements ∆


Comparative financial statements

Unqualified PY with qualified CY ∆ +

Unqualified CY with disclaimer on PY I/S, RE, CF ∆ ∆ +

Amended opinion ∆ +

Special reports:
OCBOA- different basis (eg. Cash) ∆ ∆ +

Specific item, element or account ∆ ∆ ∆

Compliance w/contractual agreements or regulatory req. ∆ +


Special purpose financial presentation ∆ ∆ ∆ +

Legend
Add +
Change ∆