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alidinak alidinak
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Under PCAOB standards,

▸ the standard unmodified opinion audit report is referred to as an unqualified opinion audit report.

▸ the scope paragraph states that the financial statements are the responsibility of management.

▸ internal controls of a public company must be audited every five years.

▸ the scope paragraph is the same as the scope paragraph for private companies.
Textbook 

Auditing and Assurance Services


Edition: 17th
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shanej399shanej399
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the standard unmodified opinion audit report is referred to as an unqualified opinion audit report.

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