Câu 228: AUD: CPA Auditing and Attestation Exam

Baker, CPA, was engaged to review the financial statements of Hall Company, a nonissuer. Evidence came to Baker's attention that indicated substantial doubt as to Hall's ability to continue as a going concern. The principal conditions and events that caused the substantial doubt have been fully disclosed in the notes toHall's financial statements. Which of the following statements best describes Baker's reporting responsibility concerning this matter?

1. A. Baker is not required to modify the accountant's review report. — đáp án hiện tại
2. B. Baker is not permitted to modify the accountant's review report.
3. C. Baker should issue an accountant's compilation report instead of a review report.
4. D. Baker should express a qualified opinion in the accountant's review report.