| LO 12-1 | Understand the types of reports that accompany an entity's financial statements and the content of the auditors' standard (unmodified) report. |
| LO 12-2 | Identify situations in which language in the standard (unmodified) report is modified and the type of opinion issued in those situations. |
| LO 12-3 | Identify situations in which auditors add explanatory language to an unmodified opinion. |
| LO 12-4 | Identify other circumstances affecting auditors' reporting responsibilities and explain how they affect auditors' reports on an entity's financial statements. |
