The first step to be followed when deciding the appropriate audit report in a given set of circumstances is to
A) decide the appropriate type of report for the condition.
B) write the report.
C) determine whether any conditions exist requiring a departure from a standard unmodified opinion audit report.
D) decide the materiality for each condition.

Question

Quizplus · Accepted Answer

Before deciding on the appropriate audit report, auditors need to assess if there are any conditions that require a departure from a standard unmodified opinion audit report. This is because the presence of such conditions may affect the audit report that is appropriate to be issued. Therefore, option C is the first step to be followed when deciding on the appropriate audit report in a given set of circumstances.

The First Step to Be Followed When Deciding the Appropriate