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    Certification
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    Association Of international Certified Professional Accountants (AICPA)
  4. Exam
    Exam 1: CPA Auditing and Attestation Exam
  5. Question
    An Auditor Should Disclose the Substantive Reasons for Expressing an Adverse
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An Auditor Should Disclose the Substantive Reasons for Expressing an Adverse

Question 888

Question 888

Multiple Choice

An auditor should disclose the substantive reasons for expressing an adverse opinion in an explanatory paragraph:


A) Preceding the scope paragraph.
B) Preceding the opinion paragraph.
C) Following the opinion paragraph.
D) Within the notes to the financial statements.

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