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39Describethepartsofthestandardunqualifiedauditreport.Specifytheconditionsrequiredtoissuethestandardunqualifiedauditreport.3.Sufficientevidencehasbeenaccumulatedtoconcludethatthethreestandardsoffieldworkhavebeenmet.5.Therearenocircumstancesrequiringtheadditionofanexplanatoryparagraphormodificationofthewordingofthereport.Describethefivecircumstanceswhenanunqualifiedreportwithanexplanatoryparagraphormodifiedwordingisappropriate.3.Auditoragreeswithadeparturefrompromulgatedaccountingprinciples.1.Lackofconsistentapplicationofgenerallyacceptedaccountingprinciples.4.Legalproceedings,legislation,thatmightjeopardizetheentity’sabilitytooperateTheauditormustbesatisfiedandmuststateandexplain,inaseparateparagraphorparagraphsintheauditreport,thatadheringtotheprinciplewouldhaveproducedamisleadingresultinthatsituation.，大小：106 KB