When an Auditor Expects to Modify the Opinion of an Audit

question 58

Multiple Choice

When an auditor expects to modify the opinion of an audit report,the auditor should

• A)communicate with those charged with governance the circumstances that led to the modification and the proposed wording of the modification
• B)date and issue the report as of the end of field work
• C)advise management that a modified report will be issued due to certain circumstances
• D)increase substantive testing to substantiate the modified opinion