Unformatted text preview: lanatory paragraph
are not appropriate for a client with a material undisclosed item or GAAP departure.
Choice "d" is incorrect. An unqualified opinion with an explanatory paragraph is not appropriate for a
client with a material undisclosed item or GAAP departure. 6
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A scope limitation sufficient to preclude an unqualified opinion always will result when management:
d. Prevents the auditor from reviewing the audit documentation of the predecessor auditor.
Engages the auditor after the year-end physical inventory is completed.
Requests that certain material accounts receivable not be confirmed.
Refuses to acknowledge its responsibility for the fair presentation of the financial statements in
conformity with GAAP. CPA-02376
Choice "d" is correct. The introductory paragraph of the standard unqualified repor...
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- Fall '12
- Auditor's report