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   What is a qualified audit report?

   • The qualified audit report is one of the three modified audit reports where the opinion is issued to the financial statements that are not prepared in all material respect while those misstatements are not pervasive. Compare to the other two reports, this one is less serious than yet it is below the clean opinion.

   Qualified Audit Report: Definition | Example | Explanation

   www.wikiaccounting.com/qualified-audit-report/

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   What is a qualified opinion in an auditor's report?

   • A qualified opinion is listed in the third and final section of an auditor’s report. The first section of the report outlines management’s responsibilities in regards to preparing the financial statements and maintaining internal controls. The second section outlines the auditor’s responsibilities.

   Qualified Opinion: Definition and Place in Auditor's Report - Investopedia

   www.investopedia.com/terms/q/qualifiedopinion.asp

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   When should an auditor express a qualified opinion?

   • The auditor shall express a qualified opinion when: The auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive. 8.

   Modifications to the Opinion in the Independent Auditor's Report - Hon…

   www.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeIII/hksa70515.pdf

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   What if the Auditor modifies the audit opinion?

   • When the auditor modifies the audit opinion, the auditor shall use the heading "Qualified Opinion," "Adverse Opinion," or "Disclaimer of Opinion," as appropriate, for the Opinion section. (Ref: Para.

   Modifications to the Opinion in the Independent Auditor's Report - Hon…

   www.hkicpa.org.hk/ebook/HKSA_Members_Handbook_Master/volumeIII/hksa70515.pdf

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2. www.hkicpa.org.hk › en › Standards settingExample Reports for Auditors and Companies - Hong Kong ...

   www.hkicpa.org.hk › en › Standards setting

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   A list of auditors' reports with qualified opinion and / or explanatory paragraph. Last updated: January 2024.

3. www.wikiaccounting.com › qualified-audit-reportQualified Audit Report: Definition | Example | Explanation

   www.wikiaccounting.com › qualified-audit-report

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   Definition: The qualified audit report is one of the three modified audit reports where the opinion is issued to the financial statements that are not prepared in all material respect while those misstatements are not pervasive. Compare to the other two reports, this one is less serious than yet it is below the clean opinion.

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     Unqualified Report vs Qualified Report | Audit report | Auditing | ICAI | VNSGU | BCom Sem 6

     2024年2月29日

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     Four Main Types of Audit Reports (and what they mean)

     2019年1月23日

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     Qualified Reports || Qualified Reports in Auditing ||Features of Qualified Reports || Auditing ||

     2022年1月28日

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5. pacersconsulting.com › blog › audit審計報告上寫甚麼？輕鬆了解審計報告和審計意見 - Pacers Consulting

   pacersconsulting.com › blog › audit

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   • 財務報表？審計報告？
   • 審計報告內容
   • 審計意見

   財務報表是公司利用報表和附註反映公司的某段時間的財政表現（在香港，中小企一般都會以年度為單位），從以令不同的持份者更了解公司的狀況。 審計報告則是註冊會計師（在香港只有香港會計師公會的執業會計師）根據審計準則的要求，在完成核數工作的基礎上所發表審計意見的書面文件。 審計報告是包含在財務報告的內頁中，讓持份者可以由獨立的會計師上知道公司財務報表的準確性。

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   引言 — 審核公司的基本資料 （例如公司名稱，審核的財務年度等等）

   審計意見 — 就著公司所準備的財務報表是否中肯地反映合公司的財務表現

   重大不確定性（視乎公司是否能持續經營）

   關鍵審計事項（只有上市公司才有） — 根據會計師專業的判斷，認為對財務報表的審計最為重要的事項。

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   會計師會因應審計期間所得到的資料和證據去得出結論，從而決定公司的財務報表符合公認會計原則，發表合適的審計意見，審計意見有以下四個︰ 1. 無保留意見 (Unqualified opinion) 2. 保留意見 (Qualified opinion) 3. 否定意見 (Adverse opinion) 4. 無法表示意見 (Disclaimer of opinion)

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6. www.hkicpa.org.hk › ebook › HKSA_Members_Handbook_MasterModifications to the Opinion in the Independent ...

   www.hkicpa.org.hk › ebook › HKSA_Members_Handbook_Master

   Determining the Type of Modification to the Auditor's Opinion Qualified Opinion 7. The auditor shall express a qualified opinion when: (a) The auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in

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7. www.hkicpa.org.hk › - › mediaForming an Opinion and Reporting on Financial Statements - ...

   www.hkicpa.org.hk › - › media

   Forming an Opinion and Reporting on Financial Statements Hong Kong Standard on Auditing 700 (Revised) HKSA 700 (Revised) Issued August 2015; revised January 2016, August 2016, June 2017, September 2019, July 2020, January 2021, December 2021

   • 檔案大小: 1MB

   • 頁面計數: 63

8. osome.com › hk-zh-hant › blog審計深度遊：流程、費用、文件與降低審計費用的關鍵方法

   osome.com › hk-zh-hant › blog

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   2022年6月23日 · 審計報告是一份由獨立審計師或審計事務所編制的文件，用於對一家公司或組織的財務報表進行評估。 該報告對公司的財務狀況、財務運作和財務報表的合理性進行了專業的審查，以確保這些報表是否真實、準確、完整，是否符合會計準則和法律法規的要求。 審計報告通常包括以下主要部分： 報告的首部：通常包括報告的標題、日期、審計師的姓名、地址和簽名，以及審計師對報告的發出。 審計意見：這是審計師對財務報表的評估，包括是否能夠給予「無保留意見」（表示財務報表真實、準確）或其他形式的意見，例如「有保留意見」（表示存在某些限制）。

9. www.investopedia.com › terms › qQualified Opinion: Definition and Place in Auditor's ...

   www.investopedia.com › terms › q

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   2021年3月1日 · A qualified opinion is a reflection of the auditor’s inability to give an unqualified, or clean, audit opinion. An unqualified opinion is issued if the financial statements are presumed to be...