Whenever special reports, filed on a printed form designed by authorities, call upon the independent auditor to make an assertion that the auditor believes is not justified, the auditor should:
A)reword the form or attach a separate report.
B)submit a standard auditor's report with explanations in a separate paragraph of the report.
C)withdraw from the engagement.
D)submit the form with questionable items clearly omitted.

Question

Quizplus · Accepted Answer

Rewording the form or attaching a separate report provides a solution that allows the auditor to communicate their findings without making an unsupported assertion. This ensures accuracy and transparency in the report. Submitting a standard auditor's report with explanations in a separate paragraph may not be sufficient to address the issue at hand, while withdrawing from the engagement or submitting the form with questionable items clearly omitted may not be appropriate actions in all situations. Therefore, rewording the form or attaching a separate report is the best choice.

Whenever Special Reports, Filed on a Printed Form Designed by Authorities