If management (of a governmental body) declines to present supplementary information required by the Governmental Accounting Standards Board (GASB), the auditor should issue a(an):
a.
Unmodified opinion with an other-matter paragraph.
b.
Adverse opinion.
c.
Unmodified opinion.
d.
Qualified opinion with an emphasis-of-matter paragraph.
Choice "A" is correct. If management (of a governmental body) declines to present information required by the GASB, the auditor should issue an unmodified opinion with an other-matter paragraph. Choices "b", "d", and "c" are incorrect, per the above explanation.
