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What information is required in an unqualified opinion?

Remember, an unqualified opinion is for issuers (an unmodified opinion is used for nonissuers). When the audit team of an issuer determines that the financial statements have been presented in accordance with the applicable financial framework, and that there are no material misstatements due to error or fraud, the audit team will issue an unqualified opinion. If an auditor reports an unqualified opinion the following paragraphs will be applied in an auditor’s report:


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  • What is a clean audit opinion?

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  • What is the difference between an unmodified and unqualified audit opinion?

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