23) going concen. If a substantial doubt exists but diselosure is adequate and no other basis eusts for modifying the report, the auditors would normally ent auditors must consider whether the entity has the ability to continue as a A) disclaim an opinion. B) qualify the opinion. C) express an adverse opinion. express an unmodified opinion with an emphasis-of-matter paragraph describing the going-concerm uncertainty 24) Auditors most lik ely would issue a disclaimer of opinion on the entity's financial statements because of A) management's refusal to furnish written representations. B) inadequate disclosure of material information. C) the omission of the Statement of Cash Flows. D) a material departure from generally accepted accounting principles. ) When audited financial statements are presented in a document containing other information, the auditors should 25) A) add an emphasis-of- matter paragraph to the auditors' report without modifying the opinion on the financial statements B) perform the appropriate substantive procedures to corroborate the other C) read the other information to determine that it is consistent with the auditerd D) perform inquiry and analytical procedures to ascertain whether the other financial statements. information is reasonable. 26) The auditors include an emphasis-of-matter paragraph in an otherwise unmodified 26) report on the entity's financial statements to emphasize that the entity being reported on had significant transactions with related parties. The inclusion of this separate paragraph A) is appropriate and would not otherwise affect the unmodified opinion. B) is considered a qualification of the opinion. C) necessitates a revision of the opinion paragraph to include the phrase "with the foregoing explanation." D) violates generally accepted auditing standards if this information is already disclosed in footnotes to the financial statements