C. D. Hodgson and Associates Chartered Accountants audited the financial statements of Tallender Company, a sporting goods retailer. As with all of his firm's audits, Carl Hodgson conducted the Tallender audit in accordance with generally accepted auditing standards, and, therefore, wrote a standard audit description in his audit report.
On Saturday afternoon, just as he was about to write the audit opinion relating to this audit, Carl received an emergency telephone call from his wife regarding an accident involving their only child. He had to leave the office immediately and was not sure when he would be able to return. Since the only other person in the office at the time was a junior accountant, Khaled Nersesian, who had also worked on the audit, Carl handed him the completed financial statements and working papers and asked him to make sure it is appropriate to write an unqualified opinion.
Required
What should Khaled Nersesian take into consideration in deciding whether an unqualified opinion is appropriate for Tallender Company?