What are the three alternative opinions that may be appropriate when the client’s financial statements are not in accordance with GAAP? Under what circumstance is each appropriate?

INTERNATIONAL ACCOUNTING AND AUDITING STANDARDS

1. What are the three conditions that require a departure from an unmodified opinion
audit report? Give an example of each.
2. What are the three alternative opinions that may be appropriate when the client’s
financial statements are not in accordance with GAAP? Under what circumstance is each appropriate?