Which of the following is true about audit reports under International Standards on Auditing?
a. An emphasis of a matter paragraph must be added for a change in accounting
principle.
b. In a group audit, the group (principal) auditor may indicate reliance on a component (other) auditor.
c. The auditor may modify the opinion for an uncertainty about the client's continued existence as a going concern.
d. The auditor may not sign the opinion in the name of the audit partner.
Answer: C
CPA Exam
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