In which of the following situations would the auditor modify the audit report on ICFR?
A)When the auditor relies on the work of other auditors but decides not to include a reference to the other auditors.
B)When the auditor is unable to perform all procedures needed to evaluate the internal controls.
C)When the auditor concludes that management's report on ICFR is not complete or is improperly presented.
D)When the auditor identifies multiple unrelated significant deficiencies in ICFR.

Question

Quizplus · Accepted Answer

The auditor would modify the audit report on ICFR if they conclude that management's report on ICFR is not complete or is improperly presented. This modification would indicate a qualified or adverse opinion on ICFR. The other options do not necessarily require a modification of the audit report on ICFR. Option A may require a reference to the other auditors, but it would not necessarily result in a modification of the audit report on ICFR. Option B may lead to a limitation of scope, but it would not necessarily require a modification of the audit report on ICFR. Option D may indicate significant deficiencies, but it would not necessarily require modification of the audit report on ICFR.

In Which of the Following Situations Would the Auditor Modify