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An auditor concludes that there is a material inconsistency in the other information in an annual report to shareholders containing audited financial statements. The auditor believes that the financial statements do not require revision, but the client is unwilling to revise or eliminate the material inconsistency in the other information. Under these circumstances, what action would the auditor most likely take? A. Revise the auditor’s report to include a separate paragraph describing the material inconsistency. B. Issue a qualified opinion after discussing the matter with the client’s audit committee. C. Consider the situation closed because the other information is not in the audited financial statements. D. Disclaim an opinion on the financial statements after explaining the material inconsistency in a separate emphais-of-matter paragraph. |