Câu 52: AUD: CPA Auditing and Attestation Exam

In which of the following situations would an auditor ordinarily issue an unqualified audit opinion without an explanatory paragraph?

1. A. The auditor wishes to emphasize that the entity had significant related party transactions.
2. B. The auditor decides to make reference to the report of another auditor as a basis, in part, for the auditor's opinion. — đáp án hiện tại
3. C. The entity issues financial statements that present financial position and results of operations, but omits the statement of cash flows.
4. D. The auditor has substantial doubt about the entity's ability to continue as a going concern, but the circumstances are fully disclosed in the financial statements.