If the auditor's opinion on the revised financial statements is different from the previously issued audit report, then a/an _______ should be added to the revised audit report.
A)emphasis-of-matter paragraph
B)going concern paragraph
C)auditor's responsibility paragraph
D)opinion paragraph

Question

Quizplus · Accepted Answer

An emphasis-of-matter paragraph is added to the audit report to draw attention to an area of the financial statements that was materially affected, leading to a revision of the previously issued audit report. This helps to clarify the reason for the change in the auditor's opinion.

If the Auditor's Opinion on the Revised Financial Statements Is