Câu 153: AUD: CPA Auditing and Attestation Exam

This question presents independent factual situations an auditor might encounter in conducting an audit. List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this item, the action the auditor normally would take. The types of opinions in List A may be selected once, more than once, or not at all.Assume:- The auditor is independent.- The auditor previously expressed an unqualified opinion on the prior year's financial statements.- Only single-year (not comparative) statements are presented for the current year.- The conditions for an unqualified opinion exist unless contradicted in the factual situations. The conditions stated in the factual situations are material.- No report modifications are to be made except in response to the factual situation. Item to Be Answered -In auditing the long-term investments account, an auditor is unable to obtain audited financial statements for an investee located in a foreign country. The auditor concludes that sufficient appropriate audit evidence regarding this investment cannot be obtained. List A Types of Options -

1. A. An "except for" qualified opinion.
2. B. An unqualified opinion.
3. C. An adverse opinion.
4. D. A disclaimer of opinion.
5. E. Either an "except for" qualified opinion or an adverse opinion.
6. F. Either a disclaimer of opinion or an "except for" qualified opinion. — đáp án hiện tại
7. G. Either an adverse opinion or a disclaimer of opinion.