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in this presentation we will discuss adjustments to the standard unqualified audit report in other words these are gonna be items that arent gonna pull us away from the unqualified opinion we still got the unqualified opinion but theres gonna be adjustments to that unqualified opinion and therefore the report will be altered or adjusted although not to a qualified report still unqualified still the highest report the unqualified standard report although the format of it will be adjusted for some of these items note that as we go through these that some of these such as they go in concern if were very concerned about a going concern issue we may have a qualification and we may qualify the report in some type of way so it depends on the degree as to the going concern issue as to whether we keep a unqualified report with a going concern in the language of the report or if we add some type of qualification to it giving it so notice that going concern issue is a concern that the company
