Câu 39: AUD: CPA Auditing and Attestation Exam

Green, CPA, was engaged to audit the financial statements of Essex Co. after its fiscal year had ended. The timing of Green's appointment as auditor and the start of fieldwork made confirmation of accounts receivable by direct communication with the debtors ineffective. However, Green applied other procedures and was satisfied as to the reasonableness of the account balances. Green's auditor's report most likely contained a(an):

1. A. Unqualified opinion. — đáp án hiện tại
2. B. Unqualified opinion with an explanatory paragraph.
3. C. Qualified opinion due to a scope limitation.
4. D. Qualified opinion due to a departure from generally accepted auditing standards.