1032227
| Frage | Antworten |
| What is the objective of the reporting standard relating to consistency? | To give assurance that all comparability of F/S between periods has not been materially affected by changes in accounting principles without disclosure. |
| If the auditor believes that required disclosures of a significant nature are omitted from the financial statements under examination, the auditor should decide between issuing | Qualified opinion or an adverse opinion. |
| When the report of a principal auditor makes reference to the audit by another auditor, the other auditor may be named if express permission to do so is given and if | The report of the other auditor is presented together with the report of the principal auditor. |
| An auditor's opinion reads as follows: "In our opinion, except for the above-mentioned scope limitation..." This is an example of a (an) | Unacceptable reporting practice. |
| When a client will not make essential corporate minutes available to the auditor, the audit report will probably contain a(an) | Disclaimer of opinion. |
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