(Chapter 15) A key factor in determining which type of modified report to issue is objectivity Independence materiality O existence QUESTION 18 An engagement quality control reviewer (Chapter 14) will review selected areas of working papers prior to the issuance of the audit report will review all areas of working papers prior to the issuance of the audit report is typicaly a person with minimal audit expertise and experience should be appointed by the dient QUESTION 19 An unmodified opinion is expressed by (Chapter 15) the internal audit function upon concluding the financial statements are represented the external auditor when the auditor condudes the financial statements we presented b the external auditor when the auditor concludes the facial statements are presented management when the auditor conduces the tractaments are presented any, in y a material respects in material and immaterial respects material respects QUESTION 20 An emphasis of matter paragraph refers to when an auditor (Chapter 15) issues an unmodified opinion but may include an additional paragraph in the report to draw attention to important Information issues a disclaimer of opinion due to a scope limitation makes inquiries of the prior auditor relating to prior audit opinions issues makes inquiries of the legal auditor relating to prior audit opinions issues