29. In which of the following instances would an auditor most

likely issue a standard unqualified opinion WITHOUT an

explanatory paragraph?

a. Management disclosures are missing or inadequate.

b. There is substantial doubt about the entitys ability

to continue as a going-concern.

c. Due to staffing issues, the audit report was issued

later than in previous years.

d. There is an material deviation from GAAP related to

capitalizing repairs.

e. None of the above.

32. The practitioners report on agreed-upon procedures on an

entitys compliance with specific requirements should include

which of the following?

a. Identification of the responsible party

b. A statement that the practitioner believes the agree-upon

procedures provides a reasonable basis for his or her

opinion.

c. Negative assurance that control risk has not been

assessed.

d. A representation regarding the sufficiency of the

procedures.