Unqualified report - PowerPoint PPT Presentation

Audit Reports

Audit Reports. Chapter 3. Describe the parts of the standard unqualified audit report. Learning Objective 1. Parts of the Standard Unqualified Audit Report. 1. Report title 2. Audit report address 3. Introductory paragraph 4. Scope paragraph 5. Opinion paragraph 6. Name of CPA firm

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Chapter 18

CHAPTER 18 REPORTS ON AUDITED FINANCIAL STATEMENTS AND SPECIAL REPORTING ISSUES. Chapter 18. ELEMENTS OF THE STANDARD UNQUALIFIED REPORT. The report title The addressee The introductory paragraph The scope paragraph The opinion paragraph The audit report date The name of the auditor

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