Under Which of the Following Circumstances Would an Auditor's Expression

question 626

Multiple Choice

Under which of the following circumstances would an auditor's expression of an unqualified opinion be inappropriate?

• A) The auditor is unable to obtain the audited financial statements of a significant subsidiary.
• B) The financial statements are prepared on the entity's income tax basis.
• C) There are significant deficiencies in the design and operation of the entity's internal control.
• D) Analytical procedures indicate that many year-end account balances are not comparable with the prior year's balances.