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Topic: Disclaimer: Unaudited F/S (

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shahak
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Joined: 12 Jul 2009
Online Status: Offline
Posts: 115

Posted: 08 Jan 2010 at 10:12 \| IP Logged

If accountant has not audited F/S of public company then he can not issue opinion on that and he has to issue Disclaimer opininon, but what is the effect with Non public company??

micky201314
Major Contributor

Joined: 11 Oct 2009
Online Status: Offline
Posts: 396

Posted: 10 Jan 2010 at 00:15 \| IP Logged

The auditor can not issue an opinion if he/she did not perform audit or examination, no matter what type of company.

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