Which of the Following Is Not One of the Principal

Multiple Choice

Which of the following is not one of the principal auditor's alternatives when issuing a report if a different auditor performed part of the audit?

A) Make no reference to the other auditor in the audit report, and issue the standard unmodified opinion.
B) A qualified opinion or disclaimer, depending on materiality, is required if the principal auditor is not willing to assume any responsibility for the work of the other auditor.
C) Make reference to the other auditor in the report by using modified wording (a shared opinion or report) .
D) Issue a joint report signed by both auditors.