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Harris Is Auditing the Financial Statements of Cole Corp

Question 95

Multiple Choice

Harris is auditing the financial statements of Cole Corp., an energy company. The FASB requires that these financial statements must be accompanied by supplementary mineral reserve information. If this required information is materially misstated, what type of report should Harris issue?


A) Unmodified opinion with an other-matter paragraph disclaiming an opinion on the mineral reserve information.
B) Adverse opinion on the financial statements and mineral reserve information due to the misstatement.
C) Unmodified opinion on the financial statements with an other-matter paragraph expressing an adverse opinion on the mineral reserve information.
D) Qualified opinion on the financial statements and mineral reserve information due to the misstatement.

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