问题
问答题
In terms of audit reports， explain the term ‘modified’。 （2 marks）
答案
参考答案：
Audit report term
Modified.An auditor modifies an audit report in any situation where it is inappropriate to provide an unmodified report. For
example, the auditor may provide additional information in an emphasis of matter (which does not affect the auditor’s opinion)
or qualify the audit report for limitation of scope or disagreement