An Audit Report Included an Additional Paragraph Disclosing a Difference

question 21

Multiple Choice

An audit report included an additional paragraph disclosing a difference of opinion between the auditor and the client.The auditor believed that an adjustment should be made to the financial statements.What should the opinion paragraph of the audit report express?

• A)An unqualified opinion.
• B)An "except for" opinion citing a departure from generally accepted accounting principles.
• C)An "except for" opinion citing a scope limitation.
• D)A disclaimer of opinion.

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Definitions:

Frotteurism

A paraphilic interest focused on rubbing, usually one's pelvic area, against a non-consenting person for sexual pleasure.

Department Store

A large retail establishment that offers a wide range of products divided among different departments within the same building.

Genital Area

The part of the human body that includes the external reproductive organs.

Sadism

The tendency to derive pleasure, especially sexual gratification, from inflicting pain, suffering, or humiliation on others.