The Audit Profession Act stipulates the circumstances under which the auditor may issue an unqualified audit opinion. The following
are possible circumstances:
1 The accounting records were kept in at least one of the official languages of the Republic.
2 The auditors were able to gather audit evidence to provide absolute assurance on the fairness of the financial statements.
3 The audit was carried out free from restrictions.
4 The auditors were able to satisfy themselves of the existence of all assets and liabilities shown in the financial statements.
Choose the option that correctly indicates the circumstances under which the auditor may issue an unqualified audit opinion:
Which one of the following statements regarding the auditor’s report is correct in terms of the International Standards on Auditing
Dashboard
(ISAs)? / My courses / AUE2601-23-S2 / Welcome Message / Assessment 6
Select one:
a. The audit report should be signed by the audit engagement partner as well as the chairperson of the audit committee since the
audit committee was responsible for the appointment of the auditors.
b. The audit report of a company must be addressed to the audit committee of the company because they are responsible for the
preparation of the financial statements.
c. The date of the audit report should be no earlier than the date on which the auditor finished obtaining sufficient, appropriate
audit evidence.
d. An unmodified audit report must be issued if there are uncorrected material misstatements in the financial statements.
Clear my choice
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