The audit report normally contains a scope paragraph and an opinion paragraph. The scope paragraph sets out the areas covered, the principal audit work and procedures carried out and the results. The opinion paragraph sets out whether the accounts have been prepared in accordance with the relevant laws and regulations. Any reservations in the opinion need to be elaborated on.
In some instances different government bureaus may stipulate their own requirements as to what certified public accountants should opine on. Sometimes these additional requirements have not been agreed by the Ministry of Finance or the CICPA and fall beyond the expertise of what is normally expected of a certified public accountant. In some circumstances these requirements issued by other government bureaus have been retracted.