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2. Auditor's report - Wikipedia

   en.wikipedia.org/wiki/Auditor's_report

   An opinion is said to be unqualified when he or she does not have any significant reservation in respect of matters contained in the Financial Statements. The most frequent type of report is referred to as the "Unqualified Opinion", and is regarded by many as the equivalent of a "clean bill of health" to a patient, which has led many to call it the "Clean Opinion", but in reality it is not a ...

3. Generally Accepted Auditing Standards - Wikipedia

   en.wikipedia.org/wiki/Generally_Accepted...

   The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.

4. Financial audit - Wikipedia

   en.wikipedia.org/wiki/Financial_audit

   A qualified opinion is that the financial statements are presented fairly in all material respects in accordance with US GAAP, except for a material misstatement that does not however pervasively affect the user's ability to rely on the financial statements. A qualified opinion with a scope limitation of limited significance may also be issued ...

5. SSAE No. 18 - Wikipedia

   en.wikipedia.org/wiki/SSAE_No._18

   All attestation engagements are predicated on the concept that the practitioner reports an opinion about a statement, description, or assertion made by the responsible party about a subject matter. Prospective financial information , including financial forecasts and projections, is the focus of AT-C section 305.

6. Scope limitation - Wikipedia

   en.wikipedia.org/wiki/Scope_limitation

   A scope limitation is a restriction on the applicability of an auditor's report that may arise from the inability to obtain sufficient appropriate evidence about a component in the financial statements. When all the audit procedures that are considered necessary, either by circumstances, engagement, or client limitation, the audit is limited in ...

7. Statements on Auditing Standards (United States) - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   Consideration of Internal Control in a Financial Statement Audit full-text: April 1988 56: Analytical Procedures full-text: April 1988 57: Auditing Accounting Estimates full-text: April 1988 58: Reports on Audited Financial Statements full-text: April 1988 59: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern ...