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The Following Explanatory Paragraph Was Included in an Auditor's Report

Question 892

Multiple Choice

The following explanatory paragraph was included in an auditor's report to indicate a lack of consistency: "As discussed in note T to the financial statements, the company changed its method of computing depreciation in X0." How should the auditor report on this matter if the auditor concurred with the change? Type of Location of opinion explanatory paragraph.


A) Unqualified Before opinion paragraph
B) Unqualified After opinion paragraph
C) Qualified Before opinion paragraph
D) Qualified After opinion paragraph

Correct Answer:

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