2.1. Creditor - to determine whether amount owing to them will be paid when due.
2.2. Investor - to help them determine whether they should buy or sell.
2.3. Lender - to determine whether their loan and the interest attaching to them and will be paid when due
3. Type of Opinion
3.1. Qualified Opinion - Should be expressed as being "except for" the effects of the matter to which the qualification relates.
3.2. Disclaimer Opinion - Should be expressed when the possible effect of a limitation on scope is so material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence.
3.3. Adverse Opinion - Should be expressed when the effect of a disagreement is so material and pervasive to the financial statement that the auditor concludes that a qualification of the report is not adequate to disclose.
