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In which of the following situations would an auditor ordinarily choose between

ID: 2580284 • Letter: I

Question

In which of the following situations would an auditor ordinarily choose between expressing a qualified opinion and an adverse opinion? A. The auditor is asked to report only on the entity’s balance sheet and not on the other basic financial statements. B. Events disclosed in the financial statements cause the auditor to have substantial doubt about the entity’s ability to continue as a going concern. C. The financial statements fail to disclose information that is required by the applicable reporting framework. D. The auditor did not observe the entity’s physical inventory and is unable to become satisfied as to its balance by other auditing procedures.

Explanation / Answer

Answer : B)

Events disclosed in the financial statements cause the auditor to have substantial doubt about the entity's ability to continue as a going concern.