12) Which of the following modifications of the auditor's report does notinclude an explanatory paragraph? A) A qualified report is due to a GAAP departure.B) The report includes an emphasis of a matter.C) There is a very material scope limitation.D) A principal auditor accepts the work of an other auditor. 13) No reference is made in the auditor's report to other auditors who perform a portion of the
audit whenI.The other auditor audited an immaterial portion of the audit.II.The other auditor is well known or closely supervised by the principle auditor.III.The principle auditor has thoroughly reviewed the work of the other auditor. 14) When an auditor is trying to determine how changes can affect consistency and and/or comparability, he should keep in mind that 15) All of the following would require an emphasis of matter paragraph exceptfor B 16) Under AICPA auditing standards, the primary auditor issuing the opinion on the financial statements is called the A) component auditor.B) principal auditor.C) group engagement partner.D) majority auditor.17) Which of the following is false concerning the principal CPA firm's alternatives when issuing a report when another CPA firm performs part of the audit?
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- Spring '11
- Auditor's report