Auditing and Financial Statement Analysis Auditing identifies errors and irregularities, which if undetected would materially affect these statements' fairness of presentation or their conformity with GAAP. Types of Audit qualification "Except for" Qualification Adverse opinion Disclaimer of opinion

Auditing identifies errors and irregularities, which if undetected would materially affect these statements' fairness of presentation or their conformity with GAAP. Types of Audit qualification \\( \ ightarrow \\) \"Except for\" Qualification \\( \\checkmark \\) Adverse opinion Disclaimer of opinion \\( \\checkmark \\) \\( -F C_{D} \\)