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A qualified audit report is a report issued by an auditor that reports certain discrepancies in the financial statements prepared by the entity. These discrepancies are typically termed as qualifications. Such a report, therefore, issues a qualified opinion on the true and fair view of the financial position as reported in the financial statements. The qualified audit report is one of the three modified audit reports where the opinion is issued to the financial statements that are not prepared in all material respect while those misstatements are not pervasive. There are four types of audit reports: 1. Unqualified audit report 2. Qualified audit report 3. Adverse audit report 4. Disclaimer of opinion audit report
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