[yxh8730]

Becker textbook says a user auditor can make reference to the work of a service auditor in the user auditor’s report to explain a modification of the user auditor’s opinion. however, in some multiple choices questions, Becker says the user auditor should not make reference to the work of the services auditor as a basis for his own opinion. That confuses me, can anyone explains it to me, Thank you!

[Anonymous]

Could you post a MCQ question for us?

[NeedToPassAudit]

https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-C-00402.pdf

I have attached a link to AU-C Section 402. Go to page 7 Reporting by the User Auditor .22

.22 If reference to the work of a service auditor is relevant to an understanding

of a modification of the user auditor's opinion, the user auditor's report

should indicate that such reference does not diminish the user auditor's

responsibility for that opinion. (Ref: par. .A44)

It looks as if you would not refer to the service auditor with an unmodified opinion. Hope that helps.

FAR 80
REG 88
BEC 86
AUD 98

Thank GOD!

[yxh8730]

@NeedToPassAudit thanks for your help, now I get the points!

[Author]

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