CPA Exam Flashcards

What is the objective of the reporting standard relating to consistency?

If the auditor believes that required disclosures of a significant nature are omitted from the financial statements under examination, the auditor should decide between issuing

When the report of a principal auditor makes reference to the audit by another auditor, the other auditor may be named if express permission to do so is given and if

An auditor's opinion reads as follows: "In our opinion, except for the above-mentioned scope limitation..." This is an example of a (an)

When a client will not make essential corporate minutes available to the auditor, the audit report will probably contain a(an)