Final answer:
The effect on an audit report due to improper presentation of matters typically results in a qualified opinion, adverse opinion, or a disclaimer of opinion, depending on the nature and severity of the presentation issue.
Step-by-step explanation:
The effect on the audit report if a matter is improperly presented, such as issues related to going concern, consistency, or auditor's discretion, can vary. A matter related to going concern that is improperly disclosed may lead to an adverse opinion if the auditor concludes that there is substantial doubt about the company's ability to continue as a going concern and the disclosure is inadequate. On the other hand, matters of material misstatement due to error or fraud, or a lack of consistency in the financial statements, could result in a qualified opinion. In instances where the auditor is unable to obtain sufficient appropriate audit evidence, a disclaimer of opinion could be issued.
Therefore, if a matter is improperly presented in an audit report, it typically results in an opinion that reflects the nature of the problem: either a qualified opinion, an adverse opinion, or a disclaimer of opinion. An unmodified opinion would not be appropriate when there are material misstatements or insufficient evidence.