Which of the Following Modifications of the Auditor's Report Does

question 111

Multiple Choice

Which of the following modifications of the auditor's report does not include an explanatory paragraph?

• A) A qualified report is due to a GAAP departure.
• B) The report includes an emphasis of a matter.
• C) There is a very material scope limitation.
• D) A principal auditor accepts the work of another auditor.

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Definitions:

Internal Strengths

Unique capabilities within an organization that provide it with a competitive advantage in its industry.

Good Management

The practice of effectively and efficiently leading and organizing resources, including people, to achieve the goals of an organization.

Good Organization

A well-structured entity with efficient processes, clear objectives, and effective communication among its members.

Good Planning

The process of defining objectives, strategies, and actions to achieve goals effectively and efficiently.