Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 64

When financial statements are presented in comparative form and another firm audited the prior-years' financial statements (but the other firm's report is not presented with the financial statements), the auditors' report on the current-year financial statements should
A) Disclaim an opinion on the prior-years' financial statements.
B) Not refer to the prior-years' financial statements.
C) Refer to any procedures performed by the current auditor to verify the opinion on the prior-years' financial statements.
D) Refer to the report and type of opinion issued by the other firm on the prior-years' financial statements.