A key audit matters section needs to be included in an audit report unless the audit report has:   a.An unmodified opinion.b.An adverse opinion.c.A qualified opinion.  d.A disclaimer of opinion.  e.An "other matter" paragraph.

The key audit matters section is a crucial part of an audit report. It provides a detailed explanation of the most significant matters that were identified during the audit. However, there are certain circumstances where this section may not be included in the audit report.

a. An unmodified opinion: This is when the auditor concludes that the financial statements give a true and fair view in accordance with the financial reporting framework used for the preparation and presentation of the financial statements. In this case, a key audit matters section is usually included.

b. An adverse opinion: This is when the auditor concludes that the financial statements do not give a true and fair view or do not comply with the financial reporting framework used for the preparation and presentation of the financial statements. In this case, a key audit matters section may not be included.

c. A qualified opinion: This is when the auditor concludes that an unmodified opinion cannot be expressed due to either a material misstatement or a limitation on scope in the audit. In this case, a key audit matters section may not be included.

d. A disclaimer of opinion: This is when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the auditor concludes that the possible effects on the financial statements could be both material and pervasive. In this case, a key audit matters section may not be included.

e. An "other matter" paragraph: This is a paragraph included in the auditor's report that refers to a matter other than those presented or disclosed in the financial statements that, in the auditor's judgment, is relevant to users' understanding of the audit, the auditor's responsibilities or the auditor's report. In this case, a key audit matters section is usually included.

In conclusion, the inclusion of a key audit matters section in an audit report depends on the type of opinion expressed by the auditor. It is typically included unless the auditor expresses an adverse opinion, a qualified opinion, or a disclaimer of opinion.