Which circumstances ordinarily should cause the auditor

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Problem 1:When reporting on comparative financial statements, which of the following circumstances ordinarily should cause the auditor to change the previously expressed opinion on the prior year's financial statements?

a. The prior year's financial statements are restated to reflect a change in an account title from "Trade Receivables" to "Accounts Receivable."
b. A material misstatement caused an adverse opinion on the prior year's financial statements, and those statements have been properly restated.
c. A change in accounting principle caused the auditor to make a consistency modification in the current year's auditor's report.
d. A scope limitation caused a qualified opinion on the prior year's financial statements, but the current year's opinion was properly unmodified.

Reference no: EM132919176

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