Examples of Unmodified Opinions Which Contain Modified Wording (Without Adding

question 52

Multiple Choice

Examples of unmodified opinions which contain modified wording (without adding an emphasis-of-matter paragraph) include

• A) reports involving other auditors.
• B) the lack of consistent application of generally accepted accounting principles.
• C) substantial doubt about the audited company (or the entity) continuing as a going concern.
• D) lack of consistent application of GAAP.

---

Definitions:

Redemptioners

Indentured families or persons who received passage to the New World in exchange for a promise to work off their debt in America.

Indentured German Families

German immigrants who came to America and worked for a fixed number of years in exchange for their passage, often in the 17th and 18th centuries.

Transportation Debt

The accumulated obligations incurred from funding the development, maintenance, and expansion of transportation infrastructure.