What condition/s require/s departure from an unmodified report?
A) The financial report is materially misstated.
B) Inability to obtain sufficient appropriate audit evidence
C) Both A and B
D) None of the above

Question

Quizplus · Accepted Answer

If the financial report is materially misstated or there's an inability to obtain sufficient appropriate audit evidence, the auditor must modify their report to indicate these issues. Therefore, either A or B alone can require a departure from an unmodified report, and together they definitely do. Option D is incorrect because both A and B can result in modified audit opinions.

What Condition/s Require/s Departure from an Unmodified Report