93-94 Whenever an auditor issues a qualified report, he or she Group of answer choices a. must not use the terms “subject to” or “except for” in the opinion paragraph. b. may use either the terms “subject to” or “except for” in the opinion paragraph, depending on the nature of the qualification. c. must use the term “subject to” in the opinion paragraph. d. must use the term “except for” in the opinion paragraph. When the scope of the auditor's work has been limited, the audit report should contain a(n): Group of answer choices a. indication that the financial statements are materially misstated because of a departure from PFRS. b. estimate of the financial impact of the scope limitation on the financial statements. c. unqualified opinion if the scope limitation was unavoidable. d. emphasis of matter paragraph that refers to the particular note to the financial statements.
93-94
Whenever an auditor issues a qualified report, he or she
Group of answer choices
a. must not use the terms “subject to” or “except for” in the opinion paragraph.
b. may use either the terms “subject to” or “except for” in the opinion paragraph, depending on the nature of the qualification.
c. must use the term “subject to” in the opinion paragraph.
d. must use the term “except for” in the opinion paragraph.
When the scope of the auditor's work has been limited, the audit report should contain a(n):
Group of answer choices
a. indication that the financial statements are materially misstated because of a departure from PFRS.
b. estimate of the financial impact of the scope limitation on the financial statements.
c. unqualified opinion if the scope limitation was unavoidable.
d. emphasis of matter paragraph that refers to the particular note to the financial statements.
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