Under Which of the Following Set of Circumstances Might the Auditors

question 50

Multiple Choice

Under which of the following set of circumstances might the auditors disclaim an opinion?

• A) The financial statements contain a departure from generally accepted accounting principles, the effect of which is material.
• B) The group auditors decide to make reference to the report of component auditor who audited a subsidiary.
• C) There has been a material change between periods in the method of application of accounting principles.
• D) There are significant scope limitations on the audit.

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