Chapter 12 - Reports on audited financial statements. In this chapter you will be able to understand the types of reports that accompany an entity's financial statements and the content of the auditors' standard (unmodified) report, identify situations in which language in the standard (unmodified) report is modified and the type of opinion issued in those situations, identify situations in which auditors add explanatory language to an unmodified opinion. | Lecture Auditing & assurance services (5th edition) - Chapter 12: Reports on audited financial statements
