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 exists requiring a departure from a standard unqualified report.
D)decide the materiality for each condition.

Question

Quizplus · Accepted Answer

Before deciding on the appropriate type of report, auditors must first determine whether any conditions exist that would require a departure from a standard unqualified report. These conditions may include material misstatements or other issues that affect the audit opinion. Therefore, option C is the correct first step in deciding the appropriate audit report in a given set of circumstances.

The First Step to Be Followed When Deciding the Appropriate