Which of the following is not one of the principal auditor's alternatives when issuing a report if a different auditor performed part of the audit?
A) Make no reference to the other auditor in the audit report, and issue the standard unmodified opinion.
B) A qualified opinion or disclaimer, depending on materiality, is required if the principal auditor is not willing to assume any responsibility for the work of the other auditor.
C) Make reference to the other auditor in the report by using modified wording (a shared opinion or report).
D) Issue a joint report signed by both auditors.

Question

Quizplus · Accepted Answer

Joint reports signed by both auditors are not a common practice in the context of audits where different auditors perform parts of the audit. The principal auditor typically either assumes full responsibility for the work, makes reference to the other auditor without sharing responsibility, or modifies the opinion based on the inability to assume responsibility for the other auditor's work. Joint reports imply equal responsibility and collaboration throughout the audit process, which is not the scenario described.

Which of the Following Is Not One of the Principal