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The auditor may add an explanatory paragraph to the unqualified audit report in the following circumstances, except:

Auditing: A Risk Based-Approach (MindTap Course List)

11th Edition

ISBN:9781337619455

Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg

Chapter15: Audit Reports For Financial Statement Audits

Section: Chapter Questions

Problem 8RQSC

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Question

The auditor may add an explanatory paragraph to the unqualified audit report in the following circumstances, except: a. The scope of the audit has been restricted b. There is emphasis of a matter c. Doubt about the going concern assumption is substantial d. Departure from GAAP is justified

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