A standard unqualified audit report is not required to have which of the elements set out below?
A) a heading 'Auditors Opinion'.
B) an opinion paragraph.
C) matters the auditor wishes to emphasise.
D) the opinion of the auditor on the financial statements.

Question

Quizplus · Accepted Answer

An unqualified audit report typically includes a heading, an opinion paragraph, and the auditor's opinion on the financial statements. However, it is not required to include matters the auditor wishes to emphasize unless there are specific concerns that need to be highlighted, which would not be typical in a standard unqualified report.

A Standard Unqualified Audit Report Is Not Required to Have