The Weight of the Evidence · Chapter 23

Part Seven · Saying It and Leading It

The Report Is the Product

Opinions and how they are modified, the five principles a report must satisfy, what goes in one, the statement of assurance the Union produces every year, and how to write for people who are not auditors.

Classic traps from this chapter

  1. Adverse and disclaimer are not interchangeable. Adverse follows material and pervasive non-compliance; disclaimer follows a material and pervasive scope limitation.
  2. A qualified opinion can arise from either cause. Non-compliance or scope limitation, where the effect is material but not pervasive.
  3. Pervasiveness is a second question, asked after materiality.
  4. An opinion is normally used in attestation engagements, not in direct reporting.

Chapter 23 in full

The traps above are how this chapter ends. The chapter itself works the material through first — the reasoning, the sources with their article and paragraph numbers, check-yourself questions with the reasons under them, and flashcards for retrieval practice.

The Weight of the Evidence is the PassEPSO study book for the field-related test of EPSO/AD/428/26: 536 pages in 27 chapters, PDF and EPUB.

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