What is Qualified opinion?
A type of modified opinion: it is expressed when the auditor finds a misstatement in the financial statements that is material but not pervasive, or cannot obtain sufficient evidence and the possible effects are material but not pervasive. The report states that the statements are fairly presented "except for the effects of the matter described".
Source: IAASB: 705-son XAS (qayta ko'rilgan), auditorlik xulosasidagi fikrni modifikatsiyalash