When an Auditor Encounters a Situation Involving More Than One

Multiple Choice

When an auditor encounters a situation involving more than one of the conditions requiring a departure from a standard unmodified report, the auditor should modify his or her opinion for each condition unless one has the effect of neutralizing the others. In which of the following situations would the auditor not include more than one modification in the report?

A) There is a material scope limitation, and the auditor is not independent.
B) There is a substantial doubt about the company's ability to continue as a going concern, and information about the causes of the uncertainties is not adequately disclosed in a footnote.
C) There is a material IFRS violation, and the auditor is not independent.
D) There is a material scope limitation, and there is substantial doubt about the company's ability to continue as a going concern.