In Addition to Having Modifications of Wording for the Financial

question 36

Multiple Choice

In addition to having modifications of wording for the financial statement audit opinion,other types of opinions can have modifications as well.Which of the following describes a situation where there would be a qualification or disclaimer of opinion for a direct reporting engagement?

• A)The subject matter does not conform to the criteria.
• B)The information is not presented fairly.
• C)The practitioner conducted alternative procedures where there was a scope limitation.
• D)The practitioner and management disagree about the content of the report.