Changes of an accounting estimate requires the auditor to issue a modified unqualified audit report with a consistency paragraph is inserted after the opinion paragraph.
Correct Answer:
Verified
Q63: The only modified unqualified opinion that does
Q66: An auditor can express a qualified opinion
Q68: A modified unqualified auditor report arises when
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Q72: If the phrase "except for" is present
Q73: As a result of management's refusal to
Q74: An adverse opinion is issued when the
Q76: An auditor determines the financial statements include
Q97: A qualified opinion can be issued for
Q117: Items that materially affect the comparability of
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