Document Type : opinion article
Authors
1 university of tehran
2 Payam Noor university
3 University of Kharazmi
Abstract
This article provides a comprehensive perspective on the types of audit opinions, which play a fundamental role in audit reports. The purpose of this article is to analyze and compare these opinions in detail, with reference to authoritative auditing standards, and to examine their importance in the decision-making process.
In this article, the main types of audit opinions—including unqualified opinion, qualified opinion, adverse opinion, and disclaimer of opinion—are explained in detail. Each of these opinions is thoroughly examined in light of audit evidence, limitations, and influencing factors. In addition, a comparison of these opinions is presented, and finally, their impact on the decision-making of investors and other financial stakeholders is discussed and analyzed.
This article has been prepared with the aim of providing a comprehensive and practical reference for accounting students, auditors, and other professionals in the financial field. The findings of this study can contribute to improving the understanding of audit reports and enhancing the quality of the audit process. The research method used in this article includes a review of specialized literature, auditing standards, and case studies.
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