Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 570

When a client's financial statements contain a material departure from an FASB Statement on Accounting Standards and the public accounting firm believes the departure is necessary to ensure that the statements are not misleading,
A) The public accounting firm must qualify the auditors' report for a departure from GAAP.
B) The public accounting firm can explain why the departure is necessary and then give an unmodified opinion paragraph in the auditors' report.
C) The public accounting firm must give an adverse auditors' report.
D) The public accounting firm can give the standard unmodified auditors' report with an unmodified opinion paragraph.