Audit Reports(英文版)(ppt 38頁)

Audit Reports(英文版)內容提要：
Emphasis on a Matter：
Under certain circumstances, the CPA may
want to emphasize specific matters regarding
the financial statements, even though the
CPA intends to express an unqualified opinion.
Qualified Opinion：
A qualified opinion report can
result from a limitation on the
scope of the audit or failure to
follow generally accepted
accounting principles.
Adverse Opinion：
It is used only when the auditor believes
that the overall financial statements are
so materially misstated or misleading that
they do not present fairly the financial
position or results of operations and cash
flows in conformity with GAAP.

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