The error is caused by fraud

The management refused to correct the error.

The error was the result of bad accounting judgements

The error occurs in a statutory disclosure

The client believes that the client is not a going concern

The auditor believes that the management of the client may have committed a material fraud

The client will not acknowledge their sole responsibility to prepare financial statements that are in accordance whit the applicable financial reporting framework.

The fee is too low

The Directors’ Report

The Income Statement

The Statement of Changes in Equity

The Statement of Comprehensive Income

Section 307A

Section 308(1)

Section 301(1)

Section 296

Auditors cannot issue a qualified audit opinion if the financial statements contain uncorrected material misstatements

Audit opinions must be based on sufficient appropriate audit evidence

Auditors cannot fix errors in the financial statements

The auditor must express their conclusions in an audit opinion which must be written in a positive form.

The practitioner, the responsible party and the intended users

The directors, the auditors and the investors

The company, the auditors and the investors

The auditor, the responsible party and the intended users