Determine what report (unqualified, qualified, adverse, or disclaimer) is appropriate

Based on the audit evidence, you conclude that the statements taken as a whole do not fairly present the financial condition and results of operations of the company.

Adverse Opinion

Unmodified Unqualified Opinion

Unqualified Opinion with except for paragraph

Disclaimer - scope limitation explanation

Qualified Opinion with explanatory paragraph

Disclaimer - independence explanation

Unqualified Opinion with additional explanatory paragraph

Qualified Opinion with Except for paragraph