When financial statements of a prior period are presented on a comparative basis with financial statements of the current period, the continuing auditor is responsible for
　　A. Updating the report on the previous financial statements only if there has not been a change in opinion.
　　B. Updating the report on the previous financial statements only if the previous report was qualified and the reasons for qualification no longer exist.
　　C. Updating the report on the previous financial statements regardless of the opinion previously issued.
　　D. Expressing dual date opinions.
　　Answer:C
　　C is corrent because a continuing auditor must update his report on the financial statements of the one or more prior periods presented regardless of the opinion previously issued.
　　A is incorrect because the report always must be updated.
　　A is incorrect because the report always must be updated.
　　D is incorrect because dual dating does not occur in this situation; it occurs in certain circumstances involving financial statements affected by subsequent events.