Concept card Audit & Assurance

Unqualified Audit Opinion

A clean bill of health.

Difficulty: Beginner Learning path: Audit Reporting, ISA 700 Series

Explanation

যখন financial statement সব material respect-এ true and fair view দেয়, auditor unqualified (clean) opinion দেন। এটাই সবচেয়ে কাঙ্ক্ষিত audit outcome।

Example

After testing, the auditor finds no material misstatement and issues a clean opinion.