Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 14

The auditors determined that the entity is suffering financial difficulty and its going-concern status is seriously in doubt. Assuming that the entity adequately disclosed this matter in the financial statements, the auditors must choose between which of the following auditors' report alternatives?
A) Unmodified opinion with a reference to going-concern or disclaimer of opinion.
B) Standard (unmodified) report or a disclaimer of opinion.
C) Qualified opinion or adverse opinion.
D) Standard (unmodified) report or adverse opinion.