The only unmodified opinion audit report that does not include an explanatory paragraph is when other auditors are involved. In this case only the introductory paragraph is modified.

Question

Quizplus · Accepted Answer

When other auditors are involved, the audit report can include modifications beyond the introductory paragraph, such as in the auditor's responsibility section, to indicate the division of responsibility between the principal auditor and the other auditors.

The Only Unmodified Opinion Audit Report That Does Not Include