Which of the Following Situations Would Require Auditors to Add

question 43

Multiple Choice

Which of the following situations would require auditors to add an other-matter paragraph to their report on comparative financial statements?

• A)An unmodified opinion is issued in the current year while a qualified opinion was issued in prior years.
• B)A qualified opinion is issued in the current year because of a scope limitation; because this limitation was not encountered in prior years, the opinion issued in those years was unmodified.
• C)The updated opinion issued on prior years' financial statements differs from the opinion originally issued on those financial statements.
• D)The auditors' unmodified opinion issued on prior years' financial statements is still considered to be appropriate.

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Definitions:

Protein Deficiency Anemia

A condition where a lack of protein in the diet leads to a reduction in the body's ability to produce healthy red blood cells, causing anemia.

Idiopathic Cryoglobulinemia

A disorder where abnormal proteins in the blood thicken in cold temperatures, possibly leading to blockage of blood vessels.

Nezelof's Syndrome

A rare immunodeficiency disorder characterized by a decreased function of the thymus gland, leading to low immunity and vulnerability to infections.

Idiopathic Aplastic Anemia

A rare, life-threatening disorder where the bone marrow fails to produce sufficient new cells to replenish blood cells, with unknown cause.