ACCA AAA INT Syllabus E. Completion, Review and Reporting - Modified Component's Opinion - Notes 3 / 5
Modified Component's Report
So the sub / component has a modified MATERIAL qualification but this is NOT material to the group....so NO affect to group opinion
Component has a PERVASIVE qualification
This may lead to just a MATERIAL qualification for the group
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Syllabus E. Completion, Review and Reporting
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