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When an Auditor Submits a Document Containing Audited Financial Statements

Question 65

Multiple Choice

When an auditor submits a document containing audited financial statements to a client, and those financial statements include supplementary information required by GAAP, the auditor may choose any of the following options, except:


A) Express an opinion on the information, if he or she has been engaged to examine such information.
B) Express negative assurance on the information, if review procedures have been appropriately performed.
C) Report on whether the information is fairly stated in relation to the financial statements taken as a whole, if appropriate auditing procedures have been applied.
D) Disclaim an opinion on the information.

Correct Answer:

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