Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 68

If the opinion issued on prior-years' financial statements is no longer appropriate and financial statements are presented in comparative form, the auditors' current report should
A) Not reference the prior-years' financial statements.
B) Indicate that the opinion on the prior-years' financial statements cannot be relied upon.
C) Reference the type of opinion issued on the prior-years' financial statements and indicate that the current opinion on these financial statements differs from that expressed in the prior years.
D) Express the revised opinion on the prior-years' financial statements without referencing the previously-issued opinion.