A basis for modification paragraph for a nonpublic company is least likely to relate to which of the following types of opinion? A)Unmodified. B)Qualified. C)Adverse. D)Disclaimer.

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A basis for modification paragraph is typically added to an audit report when the auditor has modified their opinion. An unmodified opinion means that no modifications or qualifications have been made to the financial statements. Therefore, a basis for modification paragraph is least likely to relate to an unmodified opinion (choice A). It is more likely to relate to a qualified, adverse, or disclaimer opinion.

A Basis for Modification Paragraph for a Nonpublic Company Is