An Auditor Determines That the Entity Is Presenting Certain Supplementary

question 96

Multiple Choice

An auditor determines that the entity is presenting certain supplementary financial disclosures of pension information that are required by the GASB. Under these circumstances, the auditor should:

• A) Add an explanatory paragraph to the auditor's report that refers to the required supplementary information.
• B) State that the audit is not being performed in accordance with generally accepted auditing standards.
• C) Document in the working papers that the required supplementary information is presented, but should not apply any procedures to the information.
• D) Compare the required supplementary information for consistency with the audited financial statements.