Câu 26: AUD: CPA Auditing and Attestation Exam

When an auditor concludes there is substantial doubt about a continuing audit client's ability to continue as a going concern for a reasonable period of time, the auditor's responsibility is to:

1. A. Issue a qualified or adverse opinion, depending upon materiality, due to the possible effects on the financial statements.
2. B. Consider the adequacy of disclosure about the client's possible inability to continue as a going concern. — đáp án hiện tại
3. C. Report to the client's audit committee that management's accounting estimates may need to be adjusted.
4. D. Reissue the prior year's auditor's report and add an explanatory paragraph that specifically refers to "substantial doubt" and "going concern."