1. 

   dataxman
   

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   How do you know when to put the paragraph before or after the opinion paragraph?

   Thanks again,
   da tax man

   FAR (11/18) Passed
   AUD (Jan)

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   Posted 4 months ago #
2. 

   mla1169
   

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   Member

   If it changes the opinion it goes before, if the opinion is unchanged but needs explanation it goes after. Hope that helps!

   FAR- 77
   AUD -49, 71, 84
   REG -56,75!
   BEC -75
   
   If I can do this, YOU can do this! Hang in there :)

   Posted 4 months ago #
3. 

   mla1169
   

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   Member

   If it changes the opinion it goes before, if the opinion is unchanged but needs explanation it goes after. Hope that helps!

   FAR- 77
   AUD -49, 71, 84
   REG -56,75!
   BEC -75
   
   If I can do this, YOU can do this! Hang in there :)

   Posted 4 months ago #
4. 

   Jeff - another71.com
   

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   admin

   Jerks (Qualified/Adverse) like to have the last word (Opinion)

   Scope
   Explanatory
   Opinion

   Nice guys explain themselves ... Qualified w/ Emphasis

   Scope
   Opinion
   Explanatory

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   Posted 4 months ago #
5. 

   MICPA87
   

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   Member

   From what I understand this is mostly true, unless you are emphasizing a matter on a set of F/S given an unqualified opinion: the paragraph can go before or after under US Standards, but most go after according to International Standards.

   FAR(11/14/11)- 92
   AUD(01/04/12)- 91
   REG(05/30/12)- TBD
   BEC(07/21/12)- TBD

   Posted 4 months ago #

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