Câu 30: AUD: CPA Auditing and Attestation Exam

When single-year financial statements are presented, an auditor ordinarily would express an unqualified opinion in an unmodified report if the:

1. A. Auditor is unable to obtain audited financial statements supporting the entity's investment in a foreign affiliate.
2. B. Entity declines to present a statement of cash flows with its balance sheet and related statements of income and retained earnings.
3. C. Auditor wishes to emphasize an accounting matter affecting the comparability of the financial statements with those of the prior year.
4. D. Prior year's financial statements were audited by another CPA whose report, which expressed an unqualified opinion, is not presented. — đáp án hiện tại