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trying to read through an auditors report can seem stressful but it doesnt have to be an auditors report is simply the final product of an audit and understanding each section can help clarify how to read a report one handed one at the end of your audit an auditors report includes two sections the scope of the audit and the auditors opinion now the scope of the audit just states that the auditor examined the financial statements in ance with generally accepted auditing standards and has performed a series of tests to reasonably assess the companys financials documents and internal controls and the auditors opinion is when the auditor sums up any findings there are three types of generally accepted opinions unqualified qualified and adverse an unqualified opinion is when management provides all necessary documents and auditing requirements have been met a qualified opinion is when the auditor is unable to gather necessary evidence or support for one or two audit areas for example
