Which one of the following is NOT an example of a departure from unmodified?
A) A qualified opinion
B) An emphasis of matter section
C) An adverse opinion
D) None; all are examples of modifications.

Question

Quizplus · Accepted Answer

An emphasis of matter section is not a modification of the auditor's opinion; it is used to draw attention to a matter that is fundamental to users' understanding of the financial statements.

Which One of the Following Is NOT an Example of a Departure