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Modify Menu Compliance Audit Report

Modify Menu Compliance Audit Report

Aug 6th, 2022

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How to Modify Menu Compliance Audit Report

4.7 out of 5

9 votes

In this video, Dr. Amanda White explains AAS 705 regarding modifications to audit opinions. An unqualified opinion indicates that the financial statements are true, fair, and free from material misstatements, adhering to accounting standards. In contrast, a modified opinion signals an issue, such as disagreements with management or an inability to obtain sufficient evidence. The tutorial outlines various circumstances that lead to modifications and discusses the types of audit reports that result. While Australia’s standards are aligned with international norms under AAS 705, there are additional requirements due to the Corporations Act, though they are not overly burdensome.

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