Unqualified Opinion

  • Creator
    Topic
  • #1646885
    Anonymous
    Inactive

    Would the AICPA still test the use of the term “Unqualified”? Or if you see it should that be a flag?

    Is unqualified still used interchangeably with unmodified even though the term has been superseded?

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    Replies
  • #1646897
    rwglapalma
    Participant

    Roger is using “unqualified” opinions for PCAOB audits

    #1646908
    Q
    Participant

    Unmodified opinion – non issuer or private company (SAS)
    Unqualified opinion – issuer or public listed company (PCAOB AS)

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