Acca aaa s21 Notes


September 2021 to June 2022 exams



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ACCA-AAA-S21-Notes

September 2021 to June 2022 exams
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September 2021 to June 2022 exams
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Chapter 25
THE AUDITOR’S REPORT 3: TYPES OF 
AUDIT OPINION
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.
September 2021 to June 2022 exams
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