Question: When should the auditor include an explanatory paragraph in an unmodified opinion audit report? A . The auditor should include an explanatory paragraph in an
When should the auditor include an explanatory paragraph in an unmodified opinion audit report?
A The auditor should include an explanatory paragraph in an unmodified opinion audit report when the audit is completed with unsatisfactory results and the financial statements are not fairly presented, and the auditor believes it is important to draw the reader's attention the matters concerning the auditor.
B The auditor should include an explanatory paragraph in an unmodified opinion audit report when the audit is completed with satisfactory results and the financial statements are fairly presented, but the auditor believes it is important to draw the reader's attention to certain matters or the auditor is required to provide additional information.
C The auditor should include an explanatory paragraph in an unmodified opinion audit report when the audit is completed with satisfactory results and the financial statements are fairly presented, and the auditor feels that no additonal diclosure is necessary.
D The auditor should include an explanatory paragraph in an unmodified opinion audit report when the auditor is not independent but the audit was completed with satisfactory results and the financial statements are fairly presented,
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