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Opinions (Mitigating factor (Like letter of support (Making less sever…

- - - - Hence, will need to assess
        
        Factors
        
        Will continue to support
        
        Is in itself in position to support
        
        Wordning,
        
        Binding legal contract
        
        Magnitude of support enough to fund for foreseeable future
      - If not effective, adverse audit opinion
        
        Even if effective still uncorrected misstatements and no disclosure
        
        Still qualified opinion
        
        If material uncertainty is removed by letter of support
        
        unqualified
- - - - Such as transaction data and cashbooks for the rest of the month
        
        Auditor will be able to test in normal way as should have under normal circumstance
        
        Hence, unmodified
    - - qualified
- - - - Materiality of amounts
      - Further evidence might give more info on scope limitation
      - If material butnot so pervasive as to lead statements misleading
        
        qualified
      - Pervasive
        
        Disclaimer of opinion
      - If immaterial to total statements
        
        Unqualified
- - - - Material misstatement regarding adequacy of disclosure
        
        qualified / adverse