Acca aa s21 Notes

9. Other reporting responsibilities
An auditor’s report will explicitly include an audit opinion on the financial statements. In some 
jurisdictions, the auditor may have additional responsibilities to report on matters such as the 
adequacy of accounting books and records. These may be included in the auditor's report under a 
suitably headed section (e.g. "Report on Other Legal and Regulatory Requirements").
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Chapter 6
AUDIT OPINIONS: UNMODIFIED/
MODIFIED
1. Unmodified opinion
Now we are going to look at the different forms of audit opinion and how other matters relevant to 
understanding the financial statements are drawn to users attention.
First and simplest is the unmodified audit opinion. This is the audit opinion that you will see in most 
auditor's reports. It simply states that the financial statements "present fairly". There are no "ifs" or 
"buts". 
An auditor's report with an unmodified opinion may, however, include any (or all) of the following 
additional sections:
๏
"Emphasis of matter" paragraph;
๏
"Material uncertainty related to going concern" section;
๏
"Other matter" paragraph. 
These matters do NOT affect the audit opinion.