Question

If the opinion issued on prior- years’ financial statements is no longer appropriate and financial statements are presented in comparative form, the auditors’ current report should
a. Not reference the prior- years’ financial statements.
b. Indicate that the opinion on the prior- years’ financial statements cannot be relied upon.
c. Reference the type of opinion issued on the prior- years’ financial statements and indicate that the current opinion on these financial statements differs from that expressed in the prior years.
d. Express the revised opinion on the prior- years’ financial statements without referencing the previously- issued opinion.



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  • CreatedOctober 27, 2014
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