Concept card Audit & Assurance

Qualified Audit Opinion

Except for a specific issue.

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

Explanation

Qualified opinion দেওয়া হয় যখন একটি নির্দিষ্ট বিষয় material কিন্তু pervasive নয়। Auditor বলেন "except for" সেই বিষয়টি ছাড়া বাকি সব true and fair।

Example

Inventory is materially misstated but isolated; the auditor issues an "except for" qualified opinion.

Qualified Audit Opinion

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