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In the first three cases in the expanded auditor report it is indicated absence of information, its discrepancy of GAAP or impossibility to study it. In two last cases refusal of auditors to draw the conclusion according to additional information that users of financial reports knew about it is added to the standard report.

The leading auditor has to receive information on independence and professional responsibility of other auditors. If this information satisfies it, he has to solve, whether make in the auditor report a reference to services of other auditors. If such reference is not, the auditor report will be submitted in shape standard the positive report, and the leading auditor will bear responsibility for services of other auditors.

Here specify that the audit inspection of certain financial reports is carried out. Besides, the mark about responsibility of heads of the checked company for information of financial reports and responsibility of the auditor for contents of the auditor report contains.

In FASB standards of the account and disclosure for probable events are defined. Most often uncertainty belongs to result of the judicial suits brought against the company. Uncertainty of audit belongs, for example, to the cost of the fixed assets intended for realization (for example, the enterprises in general or warehouse the equipment) and to the status of the assets confiscated abroad.

Auditors can carry out necessary procedures according to the standard auditor standards, but uncertainty or insufficiency of information can remain. The problem is that it is impossible to obtain auditor data on the future. Auditor data include information available by the time of making decision on the auditor report, but not assumptions of future events.

If other auditors draw the conclusion with any restrictions, the leading auditor has to solve, bring restrictions, modifications or additions in the auditor report on the consolidated financial reports or not.

It is sometimes difficult to divide a lack of essential information and a lack of some information or full and usual uncertainty. In the following section modifications and restrictions in reports on the basis of such division will be discussed.

It is authorized to give negative confirmation in letters to insurance companies, and also concerning certain financial reports which purpose is not representation financial situation and results of activity of the company. It is also authorized to give negative confirmation in reports on the analysis of interim financial information and on the financial reports which were not exposed to an audit inspection.