Câu 161: AUD: CPA Auditing and Attestation Exam

This question presents independent factual situations an auditor might encounter in conducting an audit. List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this item, the action the auditor normally would take. The types of opinions in List A may be selected once, more than once, or not at all.Assume:- The auditor is independent.- The auditor previously expressed an unqualified opinion on the prior year's financial statements.- Only single-year (not comparative) statements are presented for the current year.- The conditions for an unqualified opinion exist unless contradicted in the factual situations.- The conditions stated in the factual situations are material.- No report modifications are to be made except in response to the factual situation. Item to Be Answered -An entity changes its depreciation method for production equipment from the straight-line to a units-of production method based on hours of utilization. The auditor concurs with the change although it has a material effect on the comparability of the entity's financial statements. List A -Types of Options -

1. A. An "except for" qualified opinion.
2. B. An unqualified opinion. — đáp án hiện tại
3. C. An adverse opinion.
4. D. A disclaimer of opinion.
5. E. Either an "except for" qualified opinion or an adverse opinion.
6. F. Either a disclaimer of opinion or an "except for" qualified opinion.
7. G. Either an adverse opinion or a disclaimer of opinion.