Assume You Are the Partner in Charge of the 2012

Multiple Choice

Assume you are the partner in charge of the 2012 audit of Bashir Corporation, a private company. The audit report has not yet been prepared. In each independent situation following, indicate the appropriate action to be taken.
-Ten days after the balance sheet date, one of Bashir's buildings was destroyed by a fire. Bashir refuses to disclose this information in a footnote to the financial statements, but you believe disclosure is required to conform with IFRS. The amount of the uninsured loss was material, but not highly material.

A) Issue a standard unmodified audit report.
B) Issue an qualified report in the form of a qualification of both the scope and opinion.
C) Issue an qualified report in the form of a qualification of the opinion only.
D) Issue an unmodified opinion with an emphasis of a matter paragraph.
E) Issue an unmodified opinion with modified wording.
F) Issue an adverse opinion.
G) Disclaim an opinion.