Câu 3: CPA Test: Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

Which of the following reporting options is least likely with regard to supplementary information that is required by GAAP?

1. A. The auditor's report on the financial statements makes no reference to the supplementary information.
2. B. A disclaimer of opinion is issued on supplementary information that is not clearly distinguished from the financial statements and is not marked "unaudited."
3. C. The auditor's report on the financial statements includes both an opinion on the supplementary information and a statement restricting the use of the report. — đáp án hiện tại
4. D. The auditor's report on the financial statements includes an opinion regarding whether the supplementary information is fairly stated in all material respects in relation to the financial statements taken as a whole.