The Predecessor Auditor, After Properly Communicating with the Successor Auditor

question 18

Multiple Choice

The predecessor auditor, after properly communicating with the successor auditor, has reissued a report because the entity desires comparative financial statements. The predecessor auditor's report should make:

• A)no reference to the report or the work of the successor auditor.
• B)reference to the work of the successor auditor in the scope paragraph.
• C)reference to both the work and the report of the successor auditor in the opinion paragraph.
• D)reference to the report of the successor auditor in the scope paragraph.

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Definitions:

Functional RNA

RNA molecules that play a role in the cell that goes beyond being a mere messenger of DNA, including tRNA and rRNA, which are involved in protein synthesis.

Triplets

The occurrence of three offspring born from the same pregnancy, either from one or multiple eggs.

Protein Synthesis

The cellular process of building proteins from amino acids, based on the instructions encoded in DNA and carried out by ribosomes, mRNA, and tRNA.

Codon

A sequence of three nucleotides in mRNA that specifies a particular amino acid or termination signal in the synthesis of proteins.