Unmodified Opinion Core Report Elements Checklist
Check selected core sections of a contemporary unmodified auditor's report without assuming the obsolete universal three-paragraph format. Applicable reporting standards may require additional sections.
Description
An unmodified report can contain several required sections beyond an obsolete fixed paragraph count.
An unmodified report can contain several required sections beyond an obsolete fixed paragraph count. An other-matter section is conditional in this checklist.1
The returned values include Selected elements complete, Missing elements, Satisfied elements. The How section below explains the calculation, input rules and interpretation.
When to use Unmodified Opinion Core Report Elements Checklist
Use Unmodified Opinion Core Report Elements Checklist when you need to evaluate the supplied records under the calculation and evidence rules below. Applicable standards may require additional content. No report text, opinion basis or jurisdictional applicability is verified.
Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
How to use Unmodified Opinion Core Report Elements Checklist and understand its results
- Prepare source-backed observations and the applicable engagement policy before entering facts. Use consistent monetary units and periods. Supply all boolean evidence flags explicitly, and treat a successful screen as a reason to continue professional review.
- Enter opinionSectionIncluded, basisForOpinionIncluded, managementResponsibilitiesIncluded, auditorResponsibilitiesIncluded, otherMatterRequired, otherMatterIncluded using the field table and calculation rules, then run the tool.
- Read complete, missingElements, satisfiedElementCount. The explanation below defines the units, signs, ordering and any flags or placeholder values.
- If the tool reports an input issue, correct the values and run it again. Apply the stated assumptions when interpreting a successfully returned result.
| Input field | Meaning | Value type; see rules below | Requirement |
|---|---|---|---|
| opinionSectionIncluded | Opinion section included | boolean | Required |
| basisForOpinionIncluded | Basis for opinion included | boolean | Required |
| managementResponsibilitiesIncluded | Management responsibilities included | boolean | Required |
| auditorResponsibilitiesIncluded | Auditor responsibilities included | boolean | Required |
| otherMatterRequired | Other-matter section required | boolean | Required |
| otherMatterIncluded | Other-matter section included | boolean | Required |
Validate six booleans. Check opinion, basis, management responsibilities and auditor responsibilities, plus other-matter satisfied when not required or included. Return missing labels in that order, satisfied count out of five and complete flag.
satisfiedOtherMatter=not required OR included Units, indexing, boundary conditions and exceptional cases are defined in the calculation rules above.
| Output field | Meaning | Value type |
|---|---|---|
| complete | Selected elements complete | boolean |
| missingElements | Missing elements | list of string |
| satisfiedElementCount | Satisfied elements | integer; minimum: 0; maximum: 5 |
{
"input": {
"auditorResponsibilitiesIncluded": true,
"basisForOpinionIncluded": true,
"managementResponsibilitiesIncluded": true,
"opinionSectionIncluded": true,
"otherMatterIncluded": false,
"otherMatterRequired": false
},
"output": {
"complete": true,
"missingElements": [],
"satisfiedElementCount": 5
}
}Limitations and assumptions
Applicable standards may require additional content. No report text, opinion basis or jurisdictional applicability is verified.
Numeric inputs, where present, must be finite. Follow the calculation-specific rules for overflow, underflow and exceptional cases. Missing fields without a declared default, extra fields, wrong value types and violations of the calculation rules are input errors. A successfully returned false flag is an evaluated outcome; its meaning is explained above.
Alternative or Complementary methods
Use Qualified Adverse Disclaimer Opinion Condition Crosswalk: Opinion modifications distinguish material misstatement from inability to obtain sufficient evidence. Materiality and pervasiveness shape the entered-facts crosswalk. For a complementary task, use Emphasis of Matter or Other Matter Paragraph Selector: Additional report paragraphs and opinion modifications address different reporting needs. A required modification cannot be replaced by a paragraph.
References
Similar or alternative tools
- Qualified Adverse Disclaimer Opinion Condition Crosswalk
Opinion modifications distinguish material misstatement from inability to obtain sufficient evidence. Materiality and pervasiveness shape the entered-facts crosswalk.
- Emphasis of Matter or Other Matter Paragraph Selector
Additional report paragraphs and opinion modifications address different reporting needs. A required modification cannot be replaced by a paragraph.