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Updated on
7 Sep 2020

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What does Would anyone kindly rephrase "otherwise" in the sentence below?
"The auditor should add a basis for disclaimer of opinion paragraph that includes a description of other identified matters that would have otherwise required a modification of the opinion."
mean?

Here is the full sentence.

When the auditor disclaims an opinion due to an inability to obtain sufficient appropriate audit evidence, the auditor should add a basis for disclaimer of opinion paragraph that includes a description of other identified matters that would have otherwise required a modification of the auditor’s opinion.
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What does Would anyone kindly rephrase "otherwise" in the sentence below?
"The auditor should add a basis for disclaimer of opinion paragraph that includes a description of other identified matters that would have otherwise required a modification of the opinion." mean?
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