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:

Question of Law

A matter concerning the interpretation or application of laws, as opposed to a question of fact, decided by a judge.

Appellate Court

An Appellate Court is a higher court that reviews the decisions of lower courts to ensure legal errors were not made during the proceedings.

Arbitrator's Decision

The final ruling or determination made by an arbitrator, who is a neutral third party chosen to resolve a dispute.

Appellate Court

A court having jurisdiction to review decisions of lower courts or administrative agencies, often focusing on matters of law rather than fact.