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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.
In which of the following cities of Manipur is the Jawaharlal Nehru Manipur Dance Academy located?
Howmany seats are there in Rajya Sabha?
As per the Digital Payment Index, the Digital Payment in the country is increased by 24 . 13 % , what is the base year for DPI?
Which one of the following statements best describes the term 'Prowessdx sometimes seen in news?
What is the Scientific name of the herb ‘Tulsi’?
'Tara saari' is basically related to which state?
Gujarat alang is famous for ……………………….
Who had won the IPL emerging player of the year in recent IPL 2020 held in UAE?
Which of the following is a/an plant hormone?
Recently the Indian Navy received two MH 60R multi-role helicopters from which country ?