Which of the Following Situations Would Require Auditors to Add

question 43

Multiple Choice

Which of the following situations would require auditors to add an other-matter paragraph to their report on comparative financial statements?

• A)An unmodified opinion is issued in the current year while a qualified opinion was issued in prior years.
• B)A qualified opinion is issued in the current year because of a scope limitation; because this limitation was not encountered in prior years, the opinion issued in those years was unmodified.
• C)The updated opinion issued on prior years' financial statements differs from the opinion originally issued on those financial statements.
• D)The auditors' unmodified opinion issued on prior years' financial statements is still considered to be appropriate.

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Definitions:

Northwestern Europe

A geographical region in Europe that includes countries like the United Kingdom, Ireland, the Netherlands, Germany, and the Nordic countries, known for its distinct climate, economic development, and culture.

Latin America

A region in the Western Hemisphere, comprising countries where Romance languages are spoken, notably Spanish, Portuguese, and French.

Americanize Immigrants

The process of assimilating immigrants into American culture, encouraging them to adopt American customs, values, and language.

Constitutional Rights

Rights afforded to individuals by the constitution of a country, safeguarding freedoms and equality under the law.