2.A qualified opinion does not necessarily imply that the accounting figures in question is false. As long as the auditor is not satisfied with the fair-presentation quality of these figures, he should qualify his auditopinion with respect to these items.
3.A qualified opinion does not necessarily imply that the accounting figure in question is false. As long as the auditor is not satisfied with the fair-presentation quality of any material financial, he should qualify his auditopinion with respect to that financial.
5.Audit risk model has been amended in ISA200 ethic ,one of four ethics which IFAC has pronounced in october,2003.This article will analysis the development of international audit risk model and then give some own opinion.
7.For example, if the audit work on a subsidiary of the company, due to war or natural disaster, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion accordingly on the related financial figures.
8.For example, if the audit work on a subsidiary of the company, due to war, natural disaster, or some other reasons, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion on the consolidated financial statements.
