The DoW has a new strategy for the 2028 unmodified opinion goal. The focus is remediating scope limitations as opposed to material weaknesses. In this session, we will dissect the difference between a financial statement audit scope limitations and internal control material weaknesses. We will also share how financial statement audits are impacted by scope limitations and material weaknesses, and how to pinpoint remediation to keep your audit progress moving forward. Learning Objectives: 1. Describe the difference between a financial statement audit scope limitation and an internal control material weakness 2. Understand what the impact is on the financial statement audit between a scope limitation and a material weakness 3. Validate that remediation plans are in line with the highest priority audit issues to promote the fastest path to an unmodified opinion 4. Understand how you can achieve an unmodified opinion even with a material weakness.