Auditing

Did a couple of hours worth of studying today, what I learned about Auditing:
1. The Standard Report must have a title of "Independent Audit Report".
2. Without independence the auditor should disclaim his opinion of the audit report.
3. Explanatory Paragraphs are added after the opinion paragraph if there is no qualification of audit opinion, otherwise the paragraph would go before the opinion paragraph, for example if the client does not provide the cashflows (scope limitation) to auditor the auditor gives a qualified opinion and includes an "except for" paragraph before the opinion paragraph.