Auditor reporting requirements: reasons must accompany unfavourable or qualified answers, and inability to opine must be explained. Auditor reporting obligations require that whenever an auditor gives an unfavourable or qualified answer to a prescribed question, the auditor's report must state the reasons for that answer; if the auditor is unable to express any opinion on a question, the report must indicate that inability and give the reasons why no answer can be provided.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auditor reporting requirements: reasons must accompany unfavourable or qualified answers, and inability to opine must be explained.
Auditor reporting obligations require that whenever an auditor gives an unfavourable or qualified answer to a prescribed question, the auditor's report must state the reasons for that answer; if the auditor is unable to express any opinion on a question, the report must indicate that inability and give the reasons why no answer can be provided.
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