Under certain circumstances, the auditor is required to provide additional information regarding the financial report even though he or she intends to express an unmodified opinion. Normally, such explanatory information should be:
A) included in the opinion paragraph.
B) included in the scope paragraph.
C) included in an emphasis of matter paragraph.
D) included in the introductory paragraph.

Question

Quizplus · Accepted Answer

Explanatory information that the auditor is required to provide even though an unmodified opinion is expressed should be included in an emphasis of matter paragraph. This paragraph should be placed after the opinion paragraph and before the signature and date of the auditor's report.

Under Certain Circumstances, the Auditor Is Required to Provide Additional