Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

(TCO 2) Which of the following reporting options is least likely with regard to

ID: 2599253 • Letter: #

Question

(TCO 2) Which of the following reporting options is least likely with regard to supplementary information that is required by GAAP?

a. The auditor's report on the financial statements includes an opinion regarding whether the supplementary information is fairly stated in all material respects in relation to the financial statements taken as a whole.

b. A disclaimer of opinion is issued on supplementary information.

c.The auditor's report on the financial statements includes an other-matter paragraph stating that the auditor has applied the required procedures.

d.The auditor's report on the financial statements includes both an opinion on the supplementary information and a statement restricting the use of the report.

Explanation / Answer

Solution: Option(d) is correct.

Explanation: There is no requirement that the auditor's report on supplementary information required by GAAP be restricted.