Câu 176: AUD: CPA Auditing and Attestation Exam
Due to a scope limitation, an auditor disclaimed an opinion on the financial statements taken as a whole, but the auditor's report included a statement that the current asset portion of the entity's balance sheet was fairly stated. The inclusion of this statement is:
Nội dung câu hỏi
Due to a scope limitation, an auditor disclaimed an opinion on the financial statements taken as a whole, but the auditor's report included a statement that the current asset portion of the entity's balance sheet was fairly stated. The inclusion of this statement is:
Các lựa chọn
Đáp án được giữ gọn theo nhãn A, B, C, D trong phần bình chọn tương tác.
- A. Not appropriate because it may tend to overshadow the auditor's disclaimer of opinion. — đáp án hiện tại
- B. Not appropriate because the auditor is prohibited from reporting on only one basic financial statement.
- C. Appropriate provided the auditor's scope paragraph adequately describes the scope limitation.
- D. Appropriate provided the statement is in a separate paragraph preceding the disclaimer of opinion paragraph.
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