Describe the five circumstances when an emphasis-of-matter explanatory paragraph or nonstandard wording is appropriate to include in an unmodified opinion audit report.
The Rolls-Royce of Audit Reports Describe the parts of the standard unmodified opinion audit report for nonpublicentities under AICPA auditing standards.3-2 Specify the conditions required to issue the standard unmodified opinion audit report.3-3 Understand reporting on financial statements and internal control underPCAOB auditing standards.3-4 Describe the five circumstances when an emphasis-of-matter explanatory paragraph or nonstandard […]