ancial reporting framework on a single financial statement or one or more specific elements, accounts or items of a financial statement. S3: When the auditor modifies the opinion on the financial statements, the auditor shall include a paragraph in the auditor's report immediately before the opinion paragraph that provides a description of the matter giving rise to the modification. a. All statements are true b. All statements are false c. S1 and S2 are true
S1: Modified opinion is a qualified opinion, an adverse opinion or a disclaimer of opinion on the financial statements. S2: When the auditor considers it necessary to express an adverse opinion or disclaim an opinion on the financial statements as a whole, the auditor's report shall not also include an unmodified opinion with respect to the same financial reporting framework on a single financial statement or one or more specific elements, accounts or items of a financial statement. S3: When the auditor modifies the opinion on the financial statements, the auditor shall include a paragraph in the auditor's report immediately before the opinion paragraph that provides a description of the matter giving rise to the modification.
a. All statements are true
b. All statements are false
c. S1 and S2 are true
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