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You are the auditor of Exton, a public limited company which manufactures and distributes white goods. During the audit for the current year you discover that necessary borrowing facilities have not yet been agreed with the client's bankers. The company is suffering significant cash flow problems and there are concerns about its ability to continue as a going concern. How should you address these issues in your audit report given that they have been appropriately disclosed in the financial statements? A. Issue a disclaimer of opinion. B. Issue an unmodified opinion with an emphasis of matter paragraph. C. Issue an adverse opinion. D. Issue an “except for” opinion. |