An EOM paragraph inserted in an audit report causes the report to be characterized as:

Multiple Choice

• an unqualified opinion report.

• a denial of opinion.

• a divided responsibility.

• an adverse opinion report.

When other independent auditors are involved in the current audit on parts of the clients business, the principal auditor can write an audit report that:

Multiple Choice

• does not mention the other auditors and gives an unqualified opinion in a standard unqualified report.

• names the other auditors, describes their work, and presents only the principal auditors report.

• mentions the other auditors but fails to describe the extent of the other auditors work, and gives an unqualified opinion.

• places primary responsibility for the audit report on the other auditors.