When a Predecessor Auditor Has Examined the Prior Years' Financial

question 78

Multiple Choice

When a predecessor auditor has examined the prior years' financial statements presented in comparative format, the current auditors' report should

• A)make no reference to the predecessor auditors' report.
• B)reference the predecessor auditors' report in the Opinion Section, Basis for Opinion Section, and Auditor's Responsibilities for the Audit of the Financial Statements Section.
• C)reference the predecessor auditors' report in an other-matter paragraph.
• D)disclaim an opinion on the prior years' financial statements.

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Definitions:

Upper Limb

The region of the human body comprising the arm, forearm, wrist, and hand.

Tarsals

A group of seven bones in the foot that form the ankle and arch, crucial for movement and bearing the body's weight.

Tibia

The larger, stronger, and anterior of the two bones in the lower leg, commonly referred to as the shin bone.

Talus

A bone in the ankle joint that sits between the heel bone and the two bones of the lower leg (tibia and fibula).