Which of the following representations does an auditor make explicitly and which implicitly when issuing an unmodified (unqualified)opinion on public company financial statements? $\begin{array} {c}
&\text{Conformity with} & \text{Adequacy} \
&\text{PCAOB Standards} & \text{of disclosure}\
\text { A) } & \text { Explicitly } & \text { Explicitly } \ \text { B) } & \text { Implicitly } & \text { Implicitly } \ \text { C) } & \text { Implicitly } & \text { Explicitly } \ \text { D) } & \text { Explicitly } & \text { Implicitly } \end{array}$
A)Option A
B)Option B
C)Option C
D)Option D

Question

Which of the following representations does an auditor make explicitly and which implicitly when issuing an unmodified (unqualified)opinion on public company financial statements? $\begin{array} {c} 
&\text{Conformity with} & \text{Adequacy} \
&\text{PCAOB Standards} & \text{of disclosure}\
\text { A) } & \text { Explicitly } & \text { Explicitly } \ \text { B) } & \text { Implicitly } & \text { Implicitly } \ \text { C) } & \text { Implicitly } & \text { Explicitly } \ \text { D) } & \text { Explicitly } & \text { Implicitly } \end{array}$
A)Option A
B)Option B
C)Option C
D)Option D

Quizplus · Accepted Answer

An auditor explicitly states that the audit was conducted in accordance with PCAOB standards, while the adequacy of disclosure is implied by the issuance of an unmodified opinion.

Which of the Following Representations Does an Auditor Make Explicitly