[IICA Independent Director] 23, Audit Opinions and Going-Concern Signals
This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - Distinguish between unmodified, qualified, adverse, and disclaimer audit opinions based on materiality and pervasiveness. - Differentiate Key Audit Matters (KAM) and Emphasis of Matter (EOM) paragraphs from opinion qualifications. - Recognize how material…
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