Câu 20: AUD: CPA Auditing and Attestation Exam

Mead, CPA, had substantial doubt about Tech Co.'s ability to continue as a going concern when reporting on Tech's audited financial statements for the year ended June 30, 19X4. That doubt has been removed in 19X5. What is Mead's reporting responsibility if Tech is presenting its financial statements for the year ended June 30, 19X5, on a comparative basis with those of 19X4?

1. A. The explanatory paragraph included in the 19X4 auditor's report should not be repeated. — đáp án hiện tại
2. B. The explanatory paragraph included in the 19X4 auditor's report should be repeated in its entirety.
3. C. A different explanatory paragraph describing Mead's reasons for the removal of doubt should be included.
4. D. A different explanatory paragraph describing Tech's plans for financial recovery should be included.