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Further that section 227 of the Act, gives the powers to auditor to access at all times to the books and accounts and vouchers of the company, which amply suggests that they do not have to remain idle at any time after their appointment as auditors.
Subject to the convenience of the company, he may actually commence the checking up of vouchers, etc., and the company may prepare trial balance sheets, etc., which will save time for the auditors in the preparation of their report in due course.
it is known as unqualified report Qualified report an auditor gives an option subject to certain reservation , he is said to have a qualified report unqualified report an auditor gives an option on various matter without any qualification or reservation .dual date If a major event comes to the auditor's attention between the report date and issuance of the report, the financial statements may include the event as an adjustment or disclosure.The auditor dual dates the audit report (as of the end of workpaper review, except footnote XX, which is dated later).it is known as unqualified report At the end of audit engagement, an auditor can give hisÊopinion Êin the auditor's report as either qualified or unqualified.Unqualified report is one that the auditor is satisfied that the business Êor an organisationÊhas present fairly its affair in all material aspect.
However, , for the predecessor auditor's responsibility when reissuing or consenting to the reuse of a report previously issued on the financial statements of a prior period.