When an auditor qualifies an opinion because of inadequate disclosure, the auditor should describe the nature of the omission in a separate explanatory paragraph and modify the:

Question

Quizplus · Accepted Answer

Choice "D" is correct. In a report qualified for inadequate disclosure, the auditor would add an explanatory paragraph and modify the opinion paragraph, but the introductory and scope paragraphs would not be modified. Choices "A", "B", and "C" are incorrect, as per the above Explanation.

When an Auditor Qualifies an Opinion Because of Inadequate Disclosure