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

تمرين 27

Comparative financial statements for a public company include the prior year's statements, which were audited by a predecessor auditor. The predecessor's report is not presented along with the comparative financial statements. If the predecessor's report was unqualified, the successor should
A) Express an opinion on the current year's statements alone and make no reference to the prior year's statements.
B) Indicate in the auditor's report that the predecessor auditor expressed an unqualified opinion.
C) Obtain a letter of representations from the predecessor concerning any matters that might affect the successor's opinion.
D) Request that the predecessor auditor reissue the prior year's report.