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Identify the auditor’s responsibilities when facts affecting the audit report are discovered after its issuance.

Posted on February 23, 2023 by Assessments

SUBSEQUENT DISCOVERY OF FACTS Identify the auditor’s responsibilities when facts affecting the audit report are discovered after its issuance.

Describe the five circumstances when an emphasis-of-matter explanatory paragraph or nonstandard wording is appropriate to include in an unmodified opinion audit report.

Posted on February 9, 2023 by Assessments

UNMODIFIED OPINION AUDIT REPORT WITH EMPHASIS-OF-MATTER EXPLANATORY PARAGRAPH OR NONSTANDARD REPORT WORDING Describe the five circumstances when an emphasis-of-matter explanatory paragraph or nonstandard wording is appropriate to include in an unmodified opinion audit report.

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Identify the auditor’s responsibilities when facts affecting the audit report are discovered after its issuance.

Describe the five circumstances when an emphasis-of-matter explanatory paragraph or nonstandard wording is appropriate to include in an unmodified opinion audit report.