Jules, CPA, is reporting on comparative financial statements, but Shah, CPA conducted the previous year's audit. Which of the following is not true in this situation?
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a. | If Shah's report was qualified due to a scope limitation, Jules may still issue an unmodified opinion on the current year's financial statements. | |
b. | If Shah's report is not presented, an other-matter paragraph should be included to describe this situation. | |
c. | If Shah's report will be presented, management will need to provide a representation letter to Shah. | |
d. | Dual dating may be used to indicate the appropriate dates for each audit. |
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