USCPA每日一练之AUD【2015-11-22】

高顿网校2015-11-20 18:05Lynn.yu
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　　An auditor should disclose the substantive reasons for expressing an adverse opinion in a basis for adverse opinion paragraph

　　A. Following the opinion paragraph.

　　B. Preceding the scope paragraph.

　　C. Preceding the opinion paragraph.

　　D. Within the notes to the financial statements.

　　Answer:C

　　C is corrent because the professional standards require that a basis for adverse opinion disclosing the substantive reasons for expressing an adverse opinion precede the opinion paragraph of the auditor’s report.

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