Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 452

When interim financial information is presented in a footnote to annual financial statements, the standard audit report on the annual financial statements should
A) Not mention the interim information unless there is an exception that the auditors need to include in the report.
B) Contain an audit opinion paragraph that specifically mentions the interim financial information if it is not in conformity with GAAP.
C) Contain an extra paragraph that gives negative assurance on the interim information if it has been reviewed.
D) Contain an extra paragraph if the interim information note is labeled "Unaudited."