Câu 134: AUD: CPA Auditing and Attestation Exam
An annual shareholders' report includes audited financial statements and contains supplementary information required by GAAP. Is it permissible for the auditor to report on such information?
Nội dung câu hỏi
An annual shareholders' report includes audited financial statements and contains supplementary information required by GAAP. Is it permissible for the auditor to report on such information?
Các lựa chọn
Đáp án được giữ gọn theo nhãn A, B, C, D trong phần bình chọn tương tác.
- A. No, because such reporting may lead to the belief that the auditor is responsible for the information.
- B. No, because the auditor has no responsibility to read the other information in a document containing audited financial statements.
- C. Yes, provided the report provides negative assurance only.
- D. Yes, provided the auditor performs sufficient audit procedures to determine whether the information is fairly stated, in all material respects, in relation to the financial statements. — đáp án hiện tại
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