Changes in reporting entities, such as the inclusion of an additional company in combined financial statements, affect comparability but not consistency, and therefore do not require an explanatory paragraph in the audit report.
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Q77: Indicate which change(s) would require an explanatory
Q78: Which of the following modifications of the
Q79: Indicate which change(s) would require an explanatory
Q80: Which of the following are changes that
Q81: As a result of management's refusal to
Q83: In which situation would the auditor be
Q84: The unmodified opinion audit report with emphasis-of-matter
Q85: Changes in an estimate, such as a
Q86: If the auditor lacks independence, a disclaimer
Q87: An adverse opinion is issued when the
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