11 terms

ACCT 3161 Opinion Chart

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Terms in this set (...)

Not GAAP - material
Qualified
Not GAAP - pervasively material
Adverse
No evidence - material
Qualified
No evidence - pervasively material
Disclaimer
Uncertainty - lawsuit properly disclosed
Unmodified
Uncertainty - pervasively
Disclaimer
Going concern uncertainty, material
Emphasis Paragraph; going concern
Going concern uncertainty, pervasive
Disclaimer
Appropriate remedial action not taken even when fraud is not material to F/S
Withdraw
RMM due to fraud & results of audit tests indicate a significant risk of material & pervasive fraud
Withdraw
Significant concern about competence or integrity of mgmt. or corporate governance
Withdraw