题目内容
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[主观题]
Which of the following statements, relating to the auditor’s reporting responsibilities fo
r going concern, if any, is/are correct? (1) Where management is unwilling to make their assessment of the company’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report (2) Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report
A.1 only
B.2 only
C.Both 1 and 2
D.Neither 1 nor 2
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