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Arens Aas17 PPT 24 Audit Report
Arens Aas17 PPT 24 Audit Report
Arens Aas17 PPT 24 Audit Report
Chapter 24
Audit Reports
* If the auditor does not concur with the appropriateness of the change, the condition is considered a violation of GAAP.
† The auditor has the option of issuing a disclaimer of opinion.
‡ If the auditor can demonstrate that GAAP would be misleading, an unmodified opinion audit report with an explanatory
paragraph is appropriate.