Even if auditors issue an adverse opinion or a qualified report
, no further investigation takes place since vested interests bar all such efforts.
Vanstraelen, 2000] report a negative effect of audit tenure on the likelihood of issuing a qualified report
, we must consider that this finding refers only to financially distressed firms and to audit qualifications for reasons of going concern.
He also tells investors to be cautious about the companies where the auditor issues a qualified report
The fact is that the National Academy of Sciences, which you talk about inaccurately in your editorial, gave a qualified report
on the safety of their findings and recommended more environmental testing be done.
The group receiving the new modified unqualified consistency report and the group receiving the old except-for qualified report
For instance, the finding of a significant departure from professional standards in a set of financial statements for an on-site review might not lead to a qualified report
The auditor should issue a qualified report
He added that following the qualified report
the National Consumer Commission has also improved its auditing.
Individuals who provide qualified reports
of software piracy are eligible to receive up to $1 million in a cash reward, though most decline the reward, the press release said.
In November, the full text of the Auditor's Report for qualified reports
and a new company status field will be added to the Database.
Each scope paragraph in the 17 audit reports appeared to follow SAS 42 guidance with respect to stating the type of audit report rendered on the client's complete set of financial statements; 13 reports referred users to unqualified audit reports, three reports made reference to qualified reports
, and one report (American Management Systems) referred users to a report that was unqualified for each of three past years and qualified for each of two most recent years.
They can concentrate on creating qualified reports
with professional tools.