微信扫一扫
实时资讯全掌握
| A company issues audited financial statements under circumstances which require the presentation of a statement of cash flows. If the company refuses to present a statement of cash flows, the independent auditor should A. Prepare a statement of cash flows and note in an other-matter paragraph of the report that this statement is auditor-prepared. B. Prepare a statement of cash flows and disclose in a footnote that this statement is auditor-prepared. C. Disclaim an opinion. D. Qualify his opinion with an "except for" qualification and a description of the omission in a basis for modification paragraph of the report. |