When a qualified opinion results from a limitation on the scope of the audit of a nonissuer, the situation should be described in a Basis for Modification paragraph:
选项:
A: Preceding the opinion paragraph and referred to only in the introductory paragraph of the auditor's report.
B: Following the opinion paragraph and referred to in both the introductory and opinion paragraphs of the auditor's report.
C: Following the opinion paragraph and referred to only in the management's responsibility paragraph of the auditor's report.
D: Preceding the opinion paragraph, should have the heading "Basis for Qualified Opinion" and should describe the reasons for the inability to obtain sufficient appropriate audit evidence.
发布时间:2024-06-11 22:07:56