The use of opinion units allows an auditor to issue different opinions on different statements, instead of issuing a single opinion.

Question

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In any audit engagement, the auditor must determine a level of materiality. This determination is then used to plan, perform, and evaluate the results of audit procedures. Because of the various levels of reporting by governments government-wide, fund-type and individual fund), separate materiality evaluations are needed for the different levels of reporting. Opinion units allow the auditor to give different opinions on components of the reporting entity.

The Use of Opinion Units Allows an Auditor to Issue