TRUE or FALSE

1. Dual dating supplements the original report date with a current date limited specifically to the note describing the subsequent event.
2. A CPA who is not independent and is associated with financial statements should disclaim an opinion with respect to those financial statements.; The disclaimer should describe the reason for lack of independence.
3. An example of use of "Other Matter" paragraph is when the auditor intends to restrict the distribution or use of the auditor's report.
4. For a change in accounting principles that management does not justify to the auditor, the auditor has a choice for the audit report between a qualified or an adverse opinion.
5. The auditor does not have any responsibility to perform procedures or make any inquiry regarding the financial statements after the date of the auditor's report.
6. The auditor shall not refer to the work of an auditor's expert in an auditor's report containing an unmodified opinion unless required by law or regulation to do so.
7. A qualified opinion, adverse opinion and disclaimer opinion are known as unmodified opinions.
8. If an auditor is satisfied that there is only a remote likelihood of a loss resulting from the resolution of a matter involving an uncertainty, the auditor should express a qualified opinion.
9. Audit reports of religious institutions are required by law to include Key Audit Matters.
10. The most common type of audit report contains a qualified opinion.