27. Which of the following procedures conducted by the auditor dunng the auaitor hep ue u determine the extent of future testing/audit scope? a. substantive testing and wrap up b. analytical procedures and test of controls c. inquiry of predecessor auditor d. none of the above 28. The title of the auditor's report must contain the word a. auditor b. PCAOB c. independent d. certified 29. Under which of the following sets of circumstances might an auditor disclaim an opinion? a. The financial statements contain a material departure from GAAP b. The client has changed from FIFO to LIFO against the auditor's judgment c. There has been a material change between periods in the method of the application of accounting principles d. The client has significantly limited the scope of the audit