ABSTRACT

Committee, or more broadly, those charged with governance, under both a GAAS Audit and an Integrated Audit.

2. Describe the major parts of an auditor’s report and identify their importance to the reader of the nancial statements

3. Understand the types of modi cations that can be made to the standard unquali ed auditor’s report in both a GAAS Audit and an Integrated Audit based on the evidence that the auditor has collected.