The first step to be followed when deciding the appropriate audit report in a given set of circumstances is to
A)decide the appropriate type of report for the condition.
B)write the report.
C)determine whether any conditions exists requiring a departure from a standard unmodified opinion audit report.
D)decide the materiality for each condition.

Question

Quizplus · Accepted Answer

The first step in deciding the appropriate audit report is to determine whether any conditions exist that would require a departure from a standard unmodified opinion audit report. Only after assessing these conditions can the auditor decide on the appropriate type of report to issue. Writing the report and determining materiality are steps that follow this initial assessment.

The First Step to Be Followed When Deciding the Appropriate