Audit report - qualified and disclaimer of opinion

No that is not possible.

Actually the Auditor wants to give qualified opinion in some area and for some other area he couldnot get the enough evidence, thats why he wants to give disclaimer also.

Qualified opinion is appropriate when auditor concludes that Financial Statements as a whole are not free from Material Misstatements however the Misstatements are not pervasive in nature. However an Auditor Disclaims an Opinion if he concludes that he is unable to obtain Sufficient and Appropriate Audit Evidence that Financial Statements as a whole may not be free from Material Misstatements. Look at overall Financial Statements Level for forming an Audit Opinion.

Originally posted by : Studentsca
	Qualified opinion is appropriate when auditor concludes that Financial Statements as a whole are not free from Material Misstatements however the Misstatements are not pervasive in nature. However an Auditor Disclaims an Opinion if he concludes that he is unable to obtain Sufficient and Appropriate Audit Evidence that Financial Statements as a whole may not be free from Material Misstatements. Look at overall Financial Statements Level for forming an Audit Opinion.

So  it means we have to see financial statements as a whole to give an opinion. And we can give only one opinion.

Yes because an Auditor expresses his opinion on the Financial Statements as a whole.