At the conclusion of an audit engagement, the audit firm issues a report with their opinion. Discuss the following items related to the audit report/opinion: What is the significance of the audit report date? What are the three types of opinions that the auditor can choose from? (Hint: one of them is Unqualified) What is an emphasis of a matter? Under what circumstances would an auditor issue a disclaimer? What is meant by going concern? How should an auditor deal with a potential going concern issue?