When Reporting on Comparative Financial Statements Where the Financial Statements

Multiple Choice

When reporting on comparative financial statements where the financial statements of the prior year have been examined by a predecessor auditor whose report is not presented, the successor auditor should make:

A) no reference to the predecessor auditor.
B) reference to the predecessor auditor only if the predecessor auditor expressed a qualified opinion.
C) reference to the predecessor auditor only if the predecessor auditor expressed an unqualified opinion.
D) reference to the predecessor auditor in an explanatory paragraph regardless of the type of opinion expressed by the predecessor auditor.