List six contents of an unqualified audit report

i) Opening Paragraph
This identifies the financial statements of the entity that have been audited.

ii) Scope Paragraph
Indicating that all information and explanations necessary for the opinion were provided.

iii) Opinion Paragraph
That the financial statements presents a true and fair view of the operating results and financial position of the organization.

iv) Books of Account
That proper books of account were kept and these met the requirements of the Companies Act.

v) Financial Statements and Underlying records
That financial statements prepared reflect a true and fair view and agree with the underlying records including the books of account.

vi) Date of the report
vii) Auditor‘s address and signature.



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