Which of the following modifications of the auditor's report does not include an explanatory paragraph?
A) A qualified report is due to a GAAP departure.
B) The report includes an emphasis of a matter.
C) There is a very material scope limitation.
D) A principal auditor accepts the work of another auditor.

Question

Quizplus · Accepted Answer

A principal auditor accepting the work of another auditor does not require an explanatory paragraph in the auditor's report. This is a matter of audit procedure rather than a modification of the opinion or an emphasis of a matter that needs to be explicitly communicated in the report.

Which of the Following Modifications of the Auditor's Report Does