Câu 43: AUD: CPA Auditing and Attestation Exam

In which of the following situations would an auditor ordinarily choose between expressing an "except for" qualified opinion or an adverse opinion?

1. A. The auditor did not observe the entity's physical inventory and is unable to become satisfied as to its balance by other auditing procedures.
2. B. The financial statements fail to disclose information that is required by generally accepted accounting principles. — đáp án hiện tại
3. C. The auditor is asked to report only on the entity's balance sheet and not on the other basic financial statements.
4. D. Events disclosed in the financial statements cause the auditor to have substantial doubt about the entity's ability to continue as a going concern.