When an auditor relies upon a different CPA firm to perform part of the audit and chooses to issue a shared opinion, only the auditor's responsibility paragraph should be modified.

Question

Quizplus · Accepted Answer

When a CPA firm relies on another firm to perform part of the audit and chooses to issue a shared opinion, both the auditor's responsibility paragraph and the opinion paragraph should be modified. The modification should make it clear that another firm was involved in performing part of the audit and that the opinion is based on work performed by both firms.

When an Auditor Relies Upon a Different CPA Firm to Perform