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  2. Pentagon Fails 7th Audit in a Row but Hopes To Pass by 2028 - AOL

    www.aol.com/news/pentagon-fails-7th-audit-row...

    Of those 28 components, only nine passed inspection with an "unmodified audit opinion," which the DOD says means "auditors determined the financial statements were presented fairly and in ...

  3. Pentagon still can't pass audit despite years of trying - AOL

    www.aol.com/pentagon-still-cant-pass-audit...

    Of the 28 reporting entities undergoing standalone financial statement audits, nine got an unmodified audit opinion, one got a qualified opinion, 15 got disclaimers and three opinions remain pending.

  4. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    The most common example is an auditee that knows that the current auditor is going to issue a qualified, adverse, or disclaimer of opinion report, who then rescinds the audit engagement before the opinion is issued, and subsequently "shops" for another auditor who is willing to issue an "unqualified" opinion, regardless of any qualifying ...

  5. Emphasis of matter - Wikipedia

    en.wikipedia.org/wiki/Emphasis_of_matter

    An emphasis of matter paragraph indicates that the auditor's opinion is not modified with respect to the matter emphasized. Under the framework of the International Standards on Auditing (ISA), the emphasis of matter paragraph is placed after the opinion paragraph (and, consequently, towards the end of the report), in the auditor's report. [2]

  6. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    When the auditor cannot express an overall opinion, the auditor should state the reasons therefore in the auditor's report. In all cases where an auditor's name is associated with financial statements, the auditor should clearly indicate the character of the auditor's work, if any, and the degree of responsibility the auditor is taking, in the ...

  7. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    For example, if the year-end is 31 December, the hard close may provide the auditors with figures as at 30 November. The auditors would audit income/expense movements between 1 January and 30 November, so that after year end, it is only necessary for them to audit the December income/expense movements and 31 December balance sheet.

  8. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Amendment to Statement on auditing standards no. 122, Section 700, Forming an opinion and reporting on financial statements: January 2016: In effect 132: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern: February 2017: In effect 133: Auditor Involvement With Exempt Offering Documents: July 2017: In effect 134

  9. MO top election official Jay Ashcroft slams scathing audit as ...

    www.aol.com/mo-top-election-official-jay...

    “These are political opinions under the guise of an audit report that are being put forth by an agency that doesn’t even understand the issues that they’re talking about,” Ashcroft said.