Câu 72: AUD: CPA Auditing and Attestation Exam

An auditor expressed a qualified opinion on the prior year's financial statements because of a lack of adequate disclosure. These financial statements are properly restated in the current year and presented in comparative form with the current year's financial statements. The auditor's updated report on the prior year's financial statements should:

1. A. Be accompanied by the auditor's original report on the prior year's financial statements.
2. B. Continue to express a qualified opinion on the prior year's financial statements.
3. C. Make no reference to the type of opinion expressed on the prior year's financial statements.
4. D. Express an unqualified opinion on the restated financial statements of the prior year. — đáp án hiện tại