Câu 74: AUD: CPA Auditing and Attestation Exam

An auditor has previously expressed a qualified opinion on the financial statements of a prior period because of a departure from generally accepted accounting principles. The prior-period financial statements are restated in the current period to conform with generally accepted accounting principles. The auditor's updated report on the prior-period financial statements should:

1. A. Express an unqualified opinion concerning the restated financial statements. — đáp án hiện tại
2. B. Be accompanied by the original auditor's report on the prior period.
3. C. Bear the same date as the original auditor's report on the prior period.
4. D. Qualify the opinion concerning the restated financial statements because of a change in accounting principle.