What type of reports can an auditor issue if they cannot provide an unqualified audit report?
The three types of reports other than unqualified are:
1.Qualified.The auditor's opinion is qualified because of either a scope limitation or a non-pervasive departure from Generally Accepted Accounting Principles (GAAP), but overall the financial statements were presented fairly.
2.Disclaimer.The auditor disclaims an opinion on the financial statements either because there is insufficient appropriate evidence to form an opinion on the overall financial statements or because there is a lack of independence.
3.Adverse.The auditor's opinion states that the financial statements are not presented fairly in conformity with GAAP because the departure materially affects the overall financial statements.

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The Answer of What type of reports can an auditor issue if they cannot provide an unqualified audit report?
The three types of reports other than unqualified are:
1.Qualified.The auditor's opinion is qualified because of either a scope limitation or a non-pervasive departure from Generally Accepted Accounting Principles (GAAP), but overall the financial statements were presented fairly.
2.Disclaimer.The auditor disclaims an opinion on the financial statements either because there is insufficient appropriate evidence to form an opinion on the overall financial statements or because there is a lack of independence.
3.Adverse.The auditor's opinion states that the financial statements are not presented fairly in conformity with GAAP because the departure materially affects the overall financial statements.

What Type of Reports Can an Auditor Issue If They