Câu 33: AUD: CPA Auditing and Attestation Exam

An auditor decides to issue a qualified opinion on an entity's financial statements because a major inadequacy in its computerized accounting records prevents the auditor from applying necessary procedures. The opinion paragraph of the auditor's report should state that the qualification pertains to:

1. A. A client-imposed scope limitation.
2. B. A departure from generally accepted auditing standards.
3. C. The possible effects on the financial statements. — đáp án hiện tại
4. D. Inadequate disclosure of necessary information.