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Ended December 31, and Did Not Contain Any Adverse Opinion or  Form

Ended December 31, and Did Not Contain Any Adverse Opinion or Form

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hello and welcome to this session in which we will discuss when a clean or unmodified or unqualified opinion is not justified and specifically i'm gonna be discussing when do the auditor gives you a qualified opinion or an adverse opinion it's very important to remember when is a clean or unmodified opinion is justified or unmodified or unqualified well first we are including all the financial statements we collected sufficient appropriate evidence simply put by following gas we collected all the evidence necessary the financial statements present fairly in ance with gaap or other framework whether that framework is ifrs or something else and no circumstances requiring the addition of an emphasis of a matter or modification now bear in mind we could have an explanatory paragraph emphasizing of a matter and still give a clean opinion but now we need to discuss when this clean opinion this unmodified or unqualified is not justified usually there are two reasons one is a gap reason gap re

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