Auditor’s report flowchart
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Auditor’s report flowchart

1 year ago · 531.1 KB Download

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For many auditors, issuing anything other than an unmodified opinion is a rare event. That said, it is important for auditors to be aware of applicable professional guidance when scope limitations, material misstatements, going concern considerations or other factors impact the report. This flowchart, which contains references to applicable professional standards, is designed to assist practitioners with their decision-making in such situations.

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File name: auditors-report-flowchart.pdf

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