Câu 177: AUD: CPA Auditing and Attestation Exam

When an auditor reports on financial statements prepared on an entity's income tax basis, the auditor's report should:

1. A. Disclaim an opinion on whether the statements were examined in accordance with generally accepted auditing standards.
2. B. Not express an opinion on whether the statements are presented in conformity with the comprehensive basis of accounting used.
3. C. Include an Explanation: of how the results of operations differ from the cash receipts and disbursements basis of accounting.
4. D. State that the basis of presentation is a comprehensive basis of accounting other than GAAP. — đáp án hiện tại