A qualified opinion is issued when the auditor concludes that, except for specific matters, the financial statements are presented fairly in accordance with the applicable financial reporting framework. The qualification arises when there is a material misstatement or a limitation on audit scope that is not pervasive to the financial statements as a whole. In such cases, the auditor is able to obtain sufficient appropriate audit evidence for most areas, but not for the matter giving rise to the qualification. The audit report clearly describes the basis for the qualified opinion so users understand the nature and impact of the issue. Despite the qualification, the overall financial statements are still considered reliable for most decision-making purposes.
На странице корпусного менеджера SkELL пользователь может познакомиться с контекстами употребления и с распространёнными сочетаниями слова, а также с синонимами и другими близкими по значению словами. Данные выбраны компьютером aвтомaтически и могут содержать ошибки.
