Câu 44: AUD: CPA Auditing and Attestation Exam

When an auditor expresses an adverse opinion, the opinion paragraph should include:

1. A. The principal effects of the departure from generally accepted accounting principles.
2. B. A direct reference to a separate paragraph disclosing the basis for the opinion. — đáp án hiện tại
3. C. The substantive reasons for the financial statements being misleading.
4. D. A description of the uncertainty or scope limitation that prevents an unqualified opinion.