When an auditor qualifies an opinion because of inadequate disclosure, the auditor should describe the nature of the omission in a separate explanatory paragraph and modify the
|
Introductory paragraph |
Scope paragraph |
Opinion paragraph |
|
|
a. |
Yes |
No |
No |
|
b. |
Yes |
Yes |
No |
|
c. |
No |
Yes |
Yes |
|
d. |
No |
No |
Yes |