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What are the most significant differences between the AICPA and the PCAOB standard unmodified opinion audit reports?

Posted on February 9, 2023 by Shady

UNMODIFIED OPINION AUDIT REPORT WITH EMPHASIS-OF-MATTER EXPLANATORY PARAGRAPH OR NONSTANDARD REPORT WORDING

What are the eight parts of a standard unmodified opinion audit report for a nonpublic
entity and what is the main content provided in each part?

2. What are the most significant differences between the AICPA and the PCAOB standard
unmodified opinion audit reports?

3. When should the auditor include an explanatory paragraph in an unmodified opinion
audit report?

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