Câu 132: AUD: CPA Auditing and Attestation Exam

Six months after issuing an unqualified opinion on audited financial statements, an auditor discovered that the engagement personnel failed to confirm several of the client's material accounts receivable balances. The auditor should first:

1. A. Request the permission of the client to undertake the confirmation of accounts receivable.
2. B. Perform alternative procedures to provide a satisfactory basis for the unqualified opinion.
3. C. Assess the importance of the omitted procedures to the auditor's ability to support the expressed opinion. — đáp án hiện tại
4. D. Inquire whether there are persons currently relying, or likely to rely, on the unqualified opinion.