In the First Audit of a New Client, an Auditor

Multiple Choice

In the first audit of a new client, an auditor was able to extend auditing procedures to gather sufficient evidence about consistency. Under these circumstances, the auditor should:

A) Not report on the client's income statement.
B) Not refer to consistency in the auditor's report.
C) State that the consistency standard does not apply.
D) State that the accounting principles have been applied consistently.