23.

Which of the following situations would require auditors to add an other-matter paragraph to their report on comparative financial statements?

a. The auditors' unmodified opinion issued on prior-years' financial statements is still considered to be appropriate.

b. The updated opinion issued on prior-years' financial statements differs from the opinion originally issued on those financial statements.

c. A qualified opinion is issued in the current year because of a scope limitation; because this limitation was not encountered in prior years, the opinion issued in those years was unmodified.

d. An unmodified opinion is issued in the current year while a qualified opinion was issued in prior years