Abstract:
This study attempts to present different aspects of audit reports of the food
industry in Bangladesh. The paper contains the empirical observations based on the
audit opinions of eighteen listed food companies in Bangladesh. There are
significant variations among the opinions of the auditors in case of unqualified
reports. But in case of qualified reports, the auditors identified the material
misstatements in the audit reports regarding the financial statements of the
respective companies adding the word “except for” in the opinion paragraph.
