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Start learning 50% faster. Sign in now Adverse Opinion - The auditor shall express an adverse opinion when the auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are both material and pervasive to the financial statements. Qualified opinion - The auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive , to the financial statements; or the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, but the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be material but not pervasive. Disclaimer of Opinion - The auditor shall disclaim an opinion when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be both material and pervasive.
Recently Justice Jamshed Burjor Pardiwala has taken Oath as 34th judge of the supreme court of India. He is currently Justice of_________?
What is the Kaladan Multi-Modal Transit Transport Project (KMTTP) and how will it connect India and the North-eastern states through the Sittwe Port in ...
What was the purpose of the agreement between C - DOT and IIT Jodhpur?
India’s first-ever coal gasification-based Talcher Fertilizer Plant in Odisha will be ready to be dedicated to the nation by which year?
What is the primary category under which the Defence Ministry is procuring weapons systems and platforms, giving a boost to 'Aatmanirbhar Bharat' in the...
The FATF mutual assessment report on India highlighted the need for improvement in prosecuting cases related to which of the following?
According to the performance grading index (PGI) 2.0,which two states/ut have achieved Grade Prachesta -2 ?
Vegetables cook faster when a pinch of salt is added while boiling. This demonstrates the concept of __________.
How many years had passed since Mumbai last won the Irani Cup before their victory in 2024?
Sheikh Mohammed bin Abdulrahman Al-Thani has become the new Prime Minister of which country?