Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 15

In which of the following situations would an auditor ordinarily issue an unqualified/unmodified financial statement audit opinion with no explanatory (or emphasis-of-matter/other-matter) paragraph?
A) The auditor wishes to emphasize that the entity had significant related-party transactions.
B) The auditor decides to refer to the report of another auditor as a basis, in part, for the auditor's opinion.
C) The entity issues financial statements that present financial position and results of operations but omits the statement of cash flows.
D) The auditor has substantial doubt about the entity's ability to continue as a going concern, but the circumstances are fully disclosed in the financial statements.