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Chart for Audit Reports

Roger Philipp, CPA, CGMA, goes over how to chart for Audit Reports in this video. Learn more about this topic that is covered in the Auditing (AUD) section of the CPA Exam. Connect with us: Website: https://accounting.uworld.com/cpa-rev... Blog: https://accounting.uworld.com/blog/cp... Twitter:   / uworldrogercpa   Facebook:   / uworldrogercpareview   Instagram:   / uworldrogercpareview   Pinterest:   / uworldrogercpareview   LinkedIn:   / uworld-roger-cpa-review   Are you accounting faculty looking for FREE CPA Exam resources in the classroom? Visit our Professor Resource Center: https://accounting.uworld.com/cpa-rev... Transcript Sneak Peek: Let's look at this chart for audit reports, and this is probably the most important thing you need to remember 'cause this will help you fly through a task-based simulation. We're going to do one later. It'll also help you fly through multiple-choice. Most importantly, it helps you to understand the kind of opinion you're going to give, the report modification, and it's fun at parties to entertain your friends. Although if your friends are entertained by that, find a better party. Chart for audit report. So when we look at this, we're looking at the different types of opinions. Now, with the chart for audit reports, first of all, we have three different situations, basic situations. We have disagreement, scope, limit, and uncertainty. Now, disagreement means you say one thing, I say another, I flat-out disagree with you. I know you're wrong. You say potato, I say pot-aw-to. You say tomato, I say tom-aw-to. ♪ Let's call the whole thing off. ♪ Hey! So that's what we're looking at with disagreement. Disagreement, I disagree with you. So nonfinancial report, and that means that nonfinancial reporting frame--