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.

---

Definitions:

Nonverbal Exchanges

Communication between individuals that does not involve words but rather body language, facial expressions, and other visual cues.

Simulated Enactment

The act of imitating or mimicking actions within a controlled environment as if performing them in real life.

Practitioner's Responsibility

The duty or obligation of professionals to act in the best interest of their clients, adhering to ethical standards and competencies.

Helping Context

An environment or situation specifically designed or conducive to assisting, supporting, or aiding individuals.