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Unqualified report is one that the auditor is satisfied that the business Êor an organisationÊhas present fairly its affair in all material aspect.WhileÊa qualified Êreport oneÊwhich theÊauditor concludes Êthat most matter have been dealt with but not sufficiently. The word auditor doesn't only mean an internal auditor but also an external auditor.Seven Parts of a Standard Unqualified Audit Report The seven parts of a standard unqualified audit report are the title, addressee, introductory paragraph, scope paragraph, opinion paragraph, name of auditor (CPA firm), and date of report.Following is a description of the contents of each part. Title - Public company reports are required to begin with a title that references the "Independent Registered Public Accounting Firm".Reports for nonpublic companies may contain titles such…An auditor specialises in examining and verifying a set of financial statements by reference to evidence (physical, oral, documentary, etc).This is why an audit by an external auditor has value to investors. While performing the audit, the company is supposed to give the auditor full access to all files/records.The auditor reports its findings of the audit in the annual report.

Credit to Qualified report an auditor gives an option subject to certain reservation , he is said to have a qualified report unqualified report an auditor gives an option on various matter without any qualification or reservation .The most frequent type of report is referred to as the Unqualified Opinion, and is regarded by many as the equivalent of a "clean bill of health" to a patient,[2] which has led many to call it the Clean Opinion. This type of report is issued by an auditor when the financial statements presented are free of material misstatements and are in accordance with GAAP, which in other words means that the company's financial condition… Many people say sex offenders cannot be rehabilitated.

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However, the Texas State Auditor in 2007 released a report showing that sex offenders who completed the Texas Sex Offender Treatment Program (SOTP) were 61% LESS LIKELY to commit a new crime. (See "An Audit Report on Selected Rehabilitation Programs at the Department of Criminal Justice." Texas State Auditor. An auditor is someone who specialises in examining and verifying a set of financial statements by reference to evidence (physical, oral, documentary, etc).

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