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The auditor will issue an unqualified opinion on internal control over financial reporting when

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The auditor will issue an unqualified opinion on internal control over financial reporting when

The auditor will issue an unqualified opinion on internal control over financial reporting when

▸ there are no identified material weaknesses as of the end of the fiscal year.

▸ there have been no restrictions on the scope of the auditor's work.

▸ both there are no identified material weaknesses as of the end of the fiscal year and there have been no restrictions on the scope of the auditor's work

▸ either there are no identified material weaknesses as of the end of the fiscal year or there have been no restrictions on the scope of the auditor's work

Textbook

Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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this is exactly what I needed

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