Matters that affect their opinion would be highlighted by way of a qualified opinion, a disclaimer of opinion or an adverse opinion – in order of severity.
Is there a better way?
Perhaps we could follow the World Health Organisation’s numerical approach on the level of seriousness on H1N1.
Alternatively, we could go on the colour-coding way.
Of course, I am not wholly serious about the above suggestions.
But the point here, let us not try to make our profession and our work complicated by using “chim” words/phrases that the ulitmate users of the auditor’s report may not understand.
Can we do better?