If the Auditor's Opinion on the Revised Financial Statements Is

Multiple Choice

If the auditor's opinion on the revised financial statements is different from the previously issued audit report, _______.

A) a disclaimer of opinion should be issued
B) a scope limitation should be issued
C) then an emphasis-of-matter paragraph should be added to the revised audit report after the opinion paragraph.
D) then a management opinion paragraph should be added to the revised audit report after the opinion paragraph