A Nonpublic Client Has Provided Required Supplementary Information with Its

question 77

Multiple Choice

A nonpublic client has provided required supplementary information with its audited financial statements.The auditor's proper reporting responsibility includes:

• A)other-matter paragraph should be added to the audit report.
• B)A separate report should be issued on the required supplementary information.
• C)An adverse opinion on the required supplementary information.
• D)The required supplementary information should not be referred to.

---

Definitions:

Regulatory Violation

The act of failing to follow rules or regulations set by governmental or regulatory agencies.

Search and Seize

Legal procedures used by law enforcement where they search a person or property and confiscate any relevant evidence to a crime.

Executive Agency

A government department or unit under the direct control of the executive branch, responsible for implementing government policy and administration.

Subpoena Duces Tecum

A court order requiring a person to produce documents or records for a legal proceeding.