Câu 66: AUD: CPA Auditing and Attestation Exam

Which of the following is true regarding the standard audit report for an issuer?

1. A. Reference should be made in the scope paragraph to both PCAOB standards and generally accepted auditing standards.
2. B. PCAOB standards should not be mentioned at all, although their use is implied in the standard auditor's report.
3. C. Reference should be made in the scope paragraph to PCAOB standards, and in the opinion paragraph to generally accepted accounting principles. — đáp án hiện tại
4. D. Reference may be made in the scope paragraph to either PCAOB standards or generally accepted auditing standards.