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Questions and Answers
Which organization's auditing standards are used to describe the parts of the standard unmodified opinion audit report for nonpublic entities?
Which organization's auditing standards are used to describe the parts of the standard unmodified opinion audit report for nonpublic entities?
- SEC
- PCAOB
- AICPA (correct)
- FASB
Under which organization's auditing standards should an auditor specify the conditions required to issue the standard unmodified opinion audit report?
Under which organization's auditing standards should an auditor specify the conditions required to issue the standard unmodified opinion audit report?
- SEC
- FASB
- AICPA (correct)
- PCAOB
According to the text, under which organization's auditing standards should an auditor report on financial statements and internal control?
According to the text, under which organization's auditing standards should an auditor report on financial statements and internal control?
- PCAOB (correct)
- FASB
- AICPA
- SEC
In what circumstances is it appropriate to include an emphasis-of-matter explanatory paragraph or nonstandard wording in an unmodified opinion audit report?
In what circumstances is it appropriate to include an emphasis-of-matter explanatory paragraph or nonstandard wording in an unmodified opinion audit report?
When is an unmodified opinion not justified and other types of audit reports may be issued?
When is an unmodified opinion not justified and other types of audit reports may be issued?
Which organization's auditing standards are used to describe the parts of the standard unmodified opinion audit report for nonpublic entities?
Which organization's auditing standards are used to describe the parts of the standard unmodified opinion audit report for nonpublic entities?
Under which organization's auditing standards should an auditor report on financial statements and internal control?
Under which organization's auditing standards should an auditor report on financial statements and internal control?
Under which organization's auditing standards should an auditor specify the conditions required to issue the standard unmodified opinion audit report?
Under which organization's auditing standards should an auditor specify the conditions required to issue the standard unmodified opinion audit report?
When is an unmodified opinion not justified and other types of audit reports may be issued?
When is an unmodified opinion not justified and other types of audit reports may be issued?
In what circumstances is it appropriate to include an emphasis-of-matter explanatory paragraph or nonstandard wording in an unmodified opinion audit report?
In what circumstances is it appropriate to include an emphasis-of-matter explanatory paragraph or nonstandard wording in an unmodified opinion audit report?
