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【正文】 es (only report if not adequate)4. Express or disclaim an opinion? Express an opinion or state that an opinion cannot be expressed? Opinion is based on conformity of financial statements with applicable financial reporting framework212Types of Audit Opinions? Unqualified– F/S are in conformity with GAAP? Qualified– Except for limited items, F/S are in conformity with GAAP– Can issue for GAAP departure and scope limitation? Adverse– F/S are not in conformity with GAAP– Can issue for GAAP departure (more serious)? Disclaimer– Auditors do not express an opinion– Can issue for scope limitation (more serious) or situation in which auditor is not independent213System of Quality Control? Provides firm with reasonable assurance that the firm and its personnel– Comply with professional standards and regulatory/legal requirements– Issue reports that are appropriate in the circumstances? Reviewed through either peer reviews (for firms auditing nonpublic entities) or PCAOB inspections (for firms auditing public entities)214
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