The auditor’s report contains the following: “We did not audit the financial statementsof EZ, Inc., a wholly owned subsidiary, which statements reflect total assets and revenuesconstituting 27 percent and 29 percent, respectively, of the consolidated totals. Thosestatements were audited by other auditors whose report has been furnished to us, andour opinion, insofar as it relates to the amounts included for EZ, Inc., is based solely onthe report of the other auditors.” These sentences(1) indicate a division of responsibility.(2) assume responsibility for the other auditor.(3) require a departure from an unqualified opinion.(4) are an improper form of reporting.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The auditor’s report contains the following: “We did not audit the financial statements
of EZ, Inc., a wholly owned subsidiary, which statements reflect total assets and revenues
constituting 27 percent and 29 percent, respectively, of the consolidated totals. Those
statements were audited by other auditors whose report has been furnished to us, and
our opinion, insofar as it relates to the amounts included for EZ, Inc., is based solely on
the report of the other auditors.” These sentences
(1) indicate a division of responsibility.
(2) assume responsibility for the other auditor.
(3) require a departure from an unqualified opinion.
(4) are an improper form of reporting.

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