Description of Auditor's Responsibility Contractor, Nayak & Kishnadwala 106  When the auditor expresses a qualified or adverse opinion:  the auditor
{"Image DocumentName": "Description of Auditor\u2019s Responsibility", "Image ImageDescription": "When the auditor expresses a qualified or adverse opinion: the auditor shall amend the description of the auditor\u2019s responsibility to state that the auditor believes that the audit evidence the auditor has obtained is sufficient and appropriate to provide a basis for the auditor\u2019s modified audit opinion. When the Auditor Disclaims an Opinion: The auditor shall amend the introductory paragraph of the auditor\u2019s report to state that the auditor was engaged to audit the FS. Also, amend the description of the auditor\u2019s responsibility: Because of the matter(s) described in the Basis for Disclaimer of Opinion paragraph, we were not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion Contractor, Nayak & Kishnadwala.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}