Which of the Following Modifications of the Auditors' Report Does

question 53

Multiple Choice

Which of the following modifications of the auditors' report does not include an additional paragraph?

• A) The report is qualified because the financial statements contain a material departure from generally accepted accounting principles.
• B) The report includes an emphasis of a matter.
• C) The audit report indicates a division of responsibility between two CPA firms.
• D) The report is qualified because the scope of the auditors' work was limited.

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Definitions:

Gastrocnemius

A major muscle located in the back part of the lower leg, involved in walking, running, and jumping.

Calf

The muscular back part of the lower leg between the knee and ankle, or a young bovine animal.

Leg

A limb on a human or animal's body that supports movement and weight, extending from the hip to the foot.

Contracts

Legally binding agreements between two or more parties that outline obligations, rights, and terms to which the parties have agreed.