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The auditor of Senata Co has completed the audit for 31 December 20X1. The financial statements have been prepared using the going concern assumption. Due to a number of indicators, the auditor considers there is a material uncertainty as to whether the company can continue as a going concern, even though he has concluded the going concern basis is the most appropriate basis. On reviewing the financial statements, the auditor finds that there is no disclosure covering the going concern problems. What is the impact on the audit report? A. The opinion should be modified using a qualified or adverse opinion B. The opinion should remain unmodified, but an other matter paragraph included drawing attention to the material uncertainty C. The opinion should remain unmodified, but an emphasis of matter paragraph included drawing attention to the material uncertainty D. The opinion should be modified using a disclaimer of opinion |