Câu 18: AUD: CPA Auditing and Attestation Exam

Management of Edington Industries plans to disclose an uncertainty as follows:The Company is a defendant in a lawsuit alleging infringement of certain patent rights and claiming damages. Discovery proceedings are in progress. The ultimate outcome of the litigation cannot presently be determined. Accordingly, no provision for any liability that may result upon adjudication has been made in the accompanying financial statements. The auditor is satisfied that sufficient audit evidence supports management's assertions about the nature and disclosure of the uncertainty. What type of opinion should the auditor express under these circumstances?

1. A. Unqualified without an explanatory paragraph. — đáp án hiện tại
2. B. "Subject to" qualified.
3. C. "Except for" qualified.
4. D. Disclaimer of opinion.