Examples of unmodified opinions which contain modified wording (without adding an emphasis-of-matter paragraph) include
A) reports involving other auditors.
B) the lack of consistent application of generally accepted accounting principles.
C) substantial doubt about the audited company (or the entity) continuing as a going concern.
D) lack of consistent application of GAAP.

Question

Quizplus · Accepted Answer

Reports involving other auditors can include modified wording in the auditor's report to indicate the involvement of other auditors without necessarily adding an emphasis-of-matter paragraph. This modification does not imply a qualification of the opinion but rather provides additional information about the audit process.

Examples of Unmodified Opinions Which Contain Modified Wording (Without Adding