Qualified opinion A qualified opinion is expressed when the auditor concludes:
{"Image DocumentName": "Qualified opinionA qualified opinion is expressed when the auditor concludes:", "Image ImageDescription": "That misstatements are material but not pervasive to the financial report, or. When the auditor is unable to obtain sufficient appropriate evidence on which to base the opinion but concludes that the possible effects on the financial report could be material but not pervasive (ASA/ISA 705.7). The most common types of qualified opinions issued relate to material departures from a specific accounting standard or material disagreements over the carrying value of a specific asset or liability and its potential effect on profit. Copyright \uf0e3 2010 McGraw-Hill Australia Pty Ltd PPTs t/a Auditing and Assurance Services in Australia 4e by Grant Gay and Roger Simnett. Slides prepared by Roger Simnett.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}