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Mandla dharanesh asked 5 months ago

Dear sir ,in CNO 112.300  in last section i.e Don’t include matters of modification 
I think when the auditor is required to disclaim the opinion should be there instead of when the auditor is required to modify the opinion

Bcoz in qualified opinion and adverse opinion we disclose key audit matters,  only when we disclaim the opinion we don’t disclose key audit matters whether my opinion is correct….???

 
 
 

1 Answers
RaviRavi Staff answered 5 months ago

we take our text from icai material
i am surprised they have changed such a important word
yes it should be disclaimer instead of modified in last paragraph  

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