DECOFI (UEMOA OEC-CI) Practice Questions - DECOFI - Diplôme D'Expertise Comptable Et Financière (Côte D'Ivoire UEMOA) Exam

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Under ISA 705 (Modifications to the Opinion in the Independent Auditor's Report), when an auditor obtains sufficient appropriate audit evidence concluding that misstatements are both material and pervasive to the financial statements, which opinion must be issued?

Adverse opinion (Opinion défavorable / Refus de certifier pour désaccord) Qualified opinion (Opinion avec réserve) Disclaimer of opinion (Refus de certifier pour limitation / Impossibilité d'exprimer une opinion) Unmodified opinion with an Emphasis of Matter paragraph

Correct Answer:

Adverse opinion (Opinion défavorable / Refus de certifier pour désaccord)

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