
微信扫一扫
实时资讯全掌握
An auditor has previously expressed a qualified opinion on the financial statements of a prior period because of a departure from generally accepted accounting principles. The prior-period financial statements are restated in the current period to conform with generally accepted accounting principles. The auditor’s updated report on the prior-period financial statements should A. Qualify the opinion concerning the restated financial statements because of a change in accounting principle. B. Bear the same date as the original auditor’s report on the prior period. C. Be accompanied by the original auditor’s report on the prior period. D. Express an unmodified opinion concerning the restated financial statements. |