Types of Auditors’ Reports

There are two types of audit reports. These are:

1. Unqualified Reports – these are clean reports whereby the auditor was satisfied that all the necessary information and clarifications were properly made. All the issues that the auditor may have raised were properly addressed and all the supporting documents provided
2.  Qualified Reports – these are reports whereby the auditor was not satisfied with the explanation clarification and other matters that he/she required from the officers