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An audit report is an appraisal of a small business

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records provided by the business have been grossly misrepresented.

Although this may occur by error, it is often an indication of fraud.

When this type of report is issued, a company must correct its financial

statement and have it re-audited, as investors, lenders and other

requesting parties will generally not accept it. Disclaimer of Opinion On

some occasions, an auditor is unable to complete an accurate audit

report. This may occur for a variety of reasons, such as an absence of

appropriate financial records. When this happens, the auditor issues a

disclaimer of opinion, stating that an opinion of the firmřs financial

status could not be

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