Label: |
Audit Opinion - Reason for Modification - Other |
Concept Guidance: |
This is the indicator for the reason of modification being other than:- Limitation of Scope;- Disagreement with those charged with Governance; or- Not all Australian Accounting Standards applied.A choice of TRUE/FALSE valuesTRUE = If not unqualified, the reason for audit opinion modification was Other than Limitation of Scope, Disagreement with those charged with Governance or Not all Australian Accounting Standards applied.FALSE = If not unqualified, the reason for audit opinion modification was not Other than Limitation of Scope, Disagreement with those charged with Governance or Not all Australian Accounting Standards applied.
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