When auditors are engaged to make an assertion on a report filed on a printed form designed by authorities,and they believe the assertion is not justified,the auditors should:
A)Submit a short-form report with explanations.
B)Reword the form or attach a separate report.
C)Submit the form with questionable items clearly omitted.
D)Withdraw from the engagement.

Question

When auditors are engaged to make an assertion on a report filed on a printed form designed by authorities,and they believe the assertion is not justified,the auditors should:
A)Submit a short-form report with explanations.
B)Reword the form or attach a separate report.
C)Submit the form with questionable items clearly omitted.
D)Withdraw from the engagement.

Quizplus · Accepted Answer

Rewording the form or attaching a separate report would provide a clear explanation of the auditors' findings and reasons for not justifying the assertion. This would also maintain transparency and help prevent any misinterpretation of the report. Options A and C do not address the issue adequately, whereas option D is an extreme measure and should only be considered in exceptional circumstances.

When Auditors Are Engaged to Make an Assertion on a Report