What is the format of the audit opinion for a public company?
For a public company (an issuer), an unqualified audit opinion that is included in the financial statements would include the following paragraphs:

Below is an example of what a full auditor’s report would look like:

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What are the required paragraphs in an unqualified opinion?
Unqualified opinions are issued for issuers (public companies). If the audit team has determined that, after performing all necessary audit procedures, that there are no material departures from the conceptual framework, the audit team may issue an unqualified opinion. Reporting an unqualified opinion would consist of an introductory paragraph, management responsibility paragraph, auditor responsibility paragraph,...
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What is the difference between an unmodified and unqualified audit opinion?
Issuers (public companies) receive unqualified audit opinions while nonissuers (private companies) would receive unmodified opinions. The requirements for the audit report vary between the two types of audit opinions.
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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...
What are the required paragraphs in an unqualified opinion?
Unqualified opinions are issued for issuers (public companies). If the audit team has determined that, after performing all necessary audit procedures, that there are no material departures from the conceptual framework, the audit team may issue an unqualified opinion. Reporting an unqualified opinion would consist of an introductory paragraph, management responsibility paragraph, auditor responsibility paragraph,...
What is the difference between an unmodified and unqualified audit opinion?
Issuers (public companies) receive unqualified audit opinions while nonissuers (private companies) would receive unmodified opinions. The requirements for the audit report vary between the two types of audit opinions.
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...