material is the indicator(or index) to varify which kind of opinion should be issued
not material unmodified opinion
material but not pervasive (普遍性） qualified opinion except for will be described
material & pervasive
adverse opinion fianncial statement do not give at true nd fair view
if cannot collect sufficient and appropriate evidence disclaimer of opinion (免责）or not issue any opinion at all
the financial statement is prepared , in all material respects, in accordance with the applicable fiancial reporting framework
- accouting policies used
- accounting estimates made
- terminology used
- overal presentation and disclosure
mandatory 法定的
Voluntary 自愿的
pervasive:
affects a lot of balance
represents asubstantial propotion of the account
is fundamental to the users
unmodified opinion FS give at ture and fair view
