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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Interview Clients

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Narrow Responsibilities

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