Câu 73: AUD: CPA Auditing and Attestation Exam

Comparative financial statements include the financial statements of the prior year that were audited by a predecessor auditor whose report is not presented. If the predecessor's report was qualified, the successor should:

1. A. Indicate the substantive reasons for the qualification in the predecessor auditor's opinion. — đáp án hiện tại
2. B. Request the client to reissue the predecessor's report on the prior year's statements.
3. C. Issue an updated comparative audit report indicating the division of responsibility.
4. D. Express an opinion only on the current year's statements and make no reference to the prior year's statements.