When an auditor qualifies an opinion because of inadequate disclosure, the auditor should describe the nature of the omission in a basis for qualification paragraph and modify the
|
Introductory paragraph |
Auditor responsibility paragraphs |
Opinion paragraph |
|
|
Yes |
No |
No |
|
|
Yes |
Yes |
No |
|
|
No |
Yes |
Yes |
|
|
No |
No |
Yes |