[Kaymans]

54. An auditor who qualifies an opinion because of an insufficiency of audit evidence should describe the limitations in a basis of modification paragraph. The auditor should also refer to the limitation in the

C. Auditor’s Responsibility Section and Opinion Paragraph.

I agree with the opinion paragraph, but according to the sample report in Becker, the only thing that changes in the Auditor’s Responsibility paragraph is the last sentence that changes to ‘basis for our qualified opinion’. Is Wiley wrong? This question was previously worded for the non-clarity report and the correct answer was Scope paragraph and Opinion paragraph. I am wondering if this question slipped the cracks.

Audit: 91
FAR: 87
REG: 87
BEC: 86

7 months, full-time employee, self-study with Becker (All), CPA excel (REG), Wiley textbook (FAR) and testbank (All)

[nzwoof]

i had the same question in gleim. the fact that the sentence is changed in the responsibility paragraph means it is “described”. don't get hung up on details, just know that there is a sentence that is modified. that is how they are going to test you on the exam.

Reg 4/06/13 81
Far 5/28/13 86

[Author]

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