Question

Match each the following statements with the appropriate type of auditors’ report (each auditors’ report may be used once, more than once, or not at all):
A. Adverse.
D. Disclaimer.
Q. Qualified.
S. Standard unmodified.
Statement Type of Audit Report
a. The auditors are unable to determine the overall fairness of the financial statements.
b. This is the report most clients prefer.
c. A limitation on the scope of the audit is significant, but not so as to overshadow an overall opinion.
d. The financial statements are not fairly presented.
e. A material departure from GAAP exists, but not so material as to overshadow an overall opinion.



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  • CreatedOctober 25, 2014
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