Describe the purpose of the independent auditor’s report. 

 

 Identify the intended beneficiaries of an independent auditor’s report. 

 

 Discuss the contents of the introductory, scope, and opinion paragraphs in an independent auditor’s report. 

 

 List problems that might impact the contents of an independent auditor’s report. 

 

. Indicate the method used by decision makers to determine whether an independent auditor has been unable to issue an unqualified opinion.