27) The Statements on Auditing Standards issued by the Auditing Standards Board A) are optional guidelines which an auditor may choose to follow or not follow when conducting an audit. B) mandate the amount of evidence that must be obtained. C) are regarded as authoritative literature D) must be followed in all situations 28) Whenever the client imposes restrictions on the scope of the audit, the auditor should be concerned that management may be trying to prevent discovery of misstatements. In such cases the auditor will likely issue a A) qualification of both scope and opinion whenever materiality is in question. B) qualification of both scope and opinion in all cases C) disclaimer of opinion whenever materiality is in question D) disclaimer of opinion in all cases. 29) Under AICPA auditing standards, the primary auditor issuing the opinion on the financial statements is called the A) group engagement partner C) principal auditor B) component auditor D) majority auditor 0 30) Indicate which changes would require an explanatory paragraph in the audit report Changes in reporting entities, The CPA makes reference to the such as the inclusion of an additional company in the indicate shared respons bility in work of another auditor to combined financial statements an unqualified opinion Yes No B)Changes in reporting entities, The CPA makes reference to the such as the inclusion of an work of another auditor to additional company in the indicate shared responsi bility in combined financial statements an unqualified opinion eS es CChanges in reporting entities, The CPA makes reference to the such as the inclusion of an additional company in the indicate shared responsi bility in work of another auditor to combined financial statements an unqualified opinion D) Changes in reporting entities, The CPA makes reference to the such as the inclusion of an additional company in the indicate shared respons bility in work of another auditor to combined financial statements an unqualified opinion