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3 Answers
RaviRavi Staff answered 5 years ago

hello as per SA 705
There are two types opinion Unmodified & Modified
Unmodified = Unqualified = Clean Opinion (It may or may not have EMP or OMP, EMP / OMP doesn’t change nature of opinion)
Modified = Qualified / Adverse / Disclaimer
Now as per old standard and module (IPCC) , in one of the answer they have expressed following, (they came up with new concept of Unmodified “REPORT”
Unmodified Report = Unmodified Opinion (Without EMP or OMP)
Modified Report
1. Unmodified Opinion (With EMP / OMP)
2. Modified Opinion (Qualified / Adverse / Disclaimer)  
Such classification is old and not as per present standards, there is no concept of Unmodified / Modified “Report” , but as one of the answer still specifies the same, creates confusion.
Unless question specifically asks about modified report etc first one should be followed
i hope your query is solved, if not comment here itself in answer section

Auditaudit Staff answered 5 years ago

Sir but there is a question in practice manual that modification affecting opinion and modification not affecting opinion what’s that?

RaviRavi Staff answered 5 years ago

hmm thats what i have specified in second part 🙂

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