Two opinions in same audit report

This query is : Resolved 

14 November 2017 Hi CCI experts 

Wishes to you.

Can anybody help me with this.

Can auditor issue qualified opinion on some items and disclaimer on some other items in the financila statements.

In simple words can an auditor issue more than one opinion in the audit report, i.e., reporting not on overall financial statement basis but on point wise basis.

Thank you in advance

14 November 2017 The opinion is always on the whole financial statement.
It may have either disclaimer of opinion or qualified opinion.



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