Câu 9: AUD: CPA Auditing and Attestation Exam

In the first audit of a client, an auditor was not able to gather sufficient evidence about the consistent application of accounting principles between the current and prior year, as well as the amounts of assets or liabilities at the beginning of the current year. This was due to the client's record retention policies. If the amounts in question could materially affect current operating results, the auditor would:

1. A. Be unable to express an opinion on the current year's results of operations and cash flows. — đáp án hiện tại
2. B. Express a qualified opinion on the financial statements because of a client-imposed scope limitation.
3. C. Withdraw from the engagement and refuse to be associated with the financial statements.
4. D. Specifically state that the financial statements are not comparable to the prior year due to an uncertainty.