Câu 28: AUD: CPA Auditing and Attestation Exam

An auditor includes a separate paragraph in an otherwise unmodified report to emphasize that the entity being reported on had significant transactions with related parties. The inclusion of this separate paragraph:

1. A. Is considered an "except for" qualification of the opinion.
2. B. Violates generally accepted auditing standards if this information is already disclosed in footnotes to the financial statements.
3. C. Necessitates a revision of the opinion paragraph to include the phrase "with the foregoing Explanation"
4. D. Is appropriate and would not negate the unqualified opinion. — đáp án hiện tại