When might an auditor modify the introductory paragraph and replace the scope paragraph with explanatory paragraph?
A) When a scope limitation exists.
B) When there is substantial doubt about going-concern.
C) When the auditor lacks independence.
D) When there is an emphasis of a matter.

Question

Quizplus · Accepted Answer

When a scope limitation exists, the auditor may modify the introductory paragraph to explain the reason for the limitation and replace the scope paragraph with an explanatory paragraph to describe the nature and effect of the limitation. This is required by auditing standards. The other options may also require modifications to the auditor's report, but not in the same way as a scope limitation.

When Might an Auditor Modify the Introductory Paragraph and Replace