In Which of the Following Cases Should the Auditor's Report

question 49

Multiple Choice

In which of the following cases should the auditor's report on compliance not include a statement that nothing came to the auditor's attention that caused the auditor to believe that the entity failed to comply with specified aspects of the contractual agreements or regulatory requirements?

• A) When the auditor has not identified any instances of noncompliance.
• B) When the auditor has expressed an unmodified or qualified opinion on the financial statements to which the applicable covenants of such contractual agreements or regulatory requirements relate.
• C) When the applicable covenants or regulatory requirements relate to accounting matters that have been subjected to the audit procedures applied in the audit of financial statements.
• D) When the auditor needs to obtain further evidence to corroborate audit evidence acquired from management and the accounting records.

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