Reporting

REPORTING


At the end of each audit the auditor should prepare a written opinion or report, as appropriate, setting out the findings in an appropriate form, its contents should be easy to understand and free from vagueness or ambiguity, include only information which is supported by competent and relevant audit evidence, and be independent, objective, fair and constructive.

The different types of Audit Opinions are:

          • Unqualified opinion
          • Unqualified with explanatory paragraph
          • Qualified opinion
          • Adverse opinion
          • Disclaimer opinion