[jeff]

AUD Resources:

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Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[Anonymous]

Double post

[Anonymous]

I would think D as well.

[Anonymous]

I would think D as well.

[scestone]

the answer is A

REG - 95
FAR - 96
BEC - 92
AUD - 99

[scestone]

the answer is A

REG - 95
FAR - 96
BEC - 92
AUD - 99

[Kenada]

From the way i read this question – I understood that she wants to make an emphasis. Now since the emphasis does not constitue a qualified or adverse or disclaimer report, she can have her other matter stated after her opinion. So it would be unmodified opinion with an Emphasis of a matter after the opinion paragraph.

FAR 05/27/14; 786/110 - Done !

[Kenada]

From the way i read this question – I understood that she wants to make an emphasis. Now since the emphasis does not constitue a qualified or adverse or disclaimer report, she can have her other matter stated after her opinion. So it would be unmodified opinion with an Emphasis of a matter after the opinion paragraph.

FAR 05/27/14; 786/110 - Done !

[scestone]

The auditor may expand the scope paragraph to state that internal control was considered as a basis for designing appropriate audit procedures, but not for the purpose of expressing an opinion on the effectiveness of internal control. This serves to emphasize that the extended level of testing and reporting on internal control required by the Sarbanes-Oxley Act did not apply in this case.

REG - 95
FAR - 96
BEC - 92
AUD - 99

[scestone]

The auditor may expand the scope paragraph to state that internal control was considered as a basis for designing appropriate audit procedures, but not for the purpose of expressing an opinion on the effectiveness of internal control. This serves to emphasize that the extended level of testing and reporting on internal control required by the Sarbanes-Oxley Act did not apply in this case.

REG - 95
FAR - 96
BEC - 92
AUD - 99

[Anonymous]

@JRyan154, to answer your question why is it not letter B, here is what I think. The situation does not fall to any of the reasons when is EOM paragraph is REQUIRED and when it MAY BE included in an unmodified report.

Use of EOM is required under 4: JGCS [Jingie, Gladys, Chuchay, Sonia]* p. A1-23

1) J – Justified change in accounting principles

2) G – Going concern issues

3) C – Change in audit opinion

4) S – Special purpose FW [SPFW] (other than reg. basis FS intended for general use)

*Children’s names in our family

Use of EOM may be necessary under 4: [CURSe] p.A1-24

When referring to any matter that is appropriately presented or disclosed in the FS & is of such importance that it is fundamental to the users’ understanding of the FS:

1) C – Catastrophe (major)

2) U – Uncertainty (unusually important litigation or regulatory action)

3) R – RPT (significant)

4) S – Subsequent Events (unusually important)

5) (e)

[Anonymous]

@JRyan154, to answer your question why is it not letter B, here is what I think. The situation does not fall to any of the reasons when is EOM paragraph is REQUIRED and when it MAY BE included in an unmodified report.

Use of EOM is required under 4: JGCS [Jingie, Gladys, Chuchay, Sonia]* p. A1-23

1) J – Justified change in accounting principles

2) G – Going concern issues

3) C – Change in audit opinion

4) S – Special purpose FW [SPFW] (other than reg. basis FS intended for general use)

*Children’s names in our family

Use of EOM may be necessary under 4: [CURSe] p.A1-24

When referring to any matter that is appropriately presented or disclosed in the FS & is of such importance that it is fundamental to the users’ understanding of the FS:

1) C – Catastrophe (major)

2) U – Uncertainty (unusually important litigation or regulatory action)

3) R – RPT (significant)

4) S – Subsequent Events (unusually important)

5) (e)

[jsmithsae]

the answer cant be A because the facts state the company is a non-issuer. Therefore the Clarity standards apply and there is no longer a scope paragraph.

BEC-75!
AUD-84!
REG-78!
FAR-83!
Ethics-Passed!
Experience-Got that too

Used Becker 2013 Self-Study & NINJA 10pt Combo Lite(AUD)

[jsmithsae]

the answer cant be A because the facts state the company is a non-issuer. Therefore the Clarity standards apply and there is no longer a scope paragraph.

BEC-75!
AUD-84!
REG-78!
FAR-83!
Ethics-Passed!
Experience-Got that too

Used Becker 2013 Self-Study & NINJA 10pt Combo Lite(AUD)

[Anonymous]

@jsmithsae, under the clarity standards, the scope paragraph is still there. The title is only captioned as Auditor's Responsibility composed of 3 paragraphs.

I can only cite 2 reasons when the scope paragraph or Auditor's responsibility paragraph may be modified.:

1)When there is a scope limitation > Qualified/Disclaimer

2) Mention of component auditor

Does anyone help me add more reasons/situations when a scope paragraph can be modified. Thanks!

[Anonymous]

@jsmithsae, under the clarity standards, the scope paragraph is still there. The title is only captioned as Auditor's Responsibility composed of 3 paragraphs.

I can only cite 2 reasons when the scope paragraph or Auditor's responsibility paragraph may be modified.:

1)When there is a scope limitation > Qualified/Disclaimer

2) Mention of component auditor

Does anyone help me add more reasons/situations when a scope paragraph can be modified. Thanks!

[Author]

Replies