6) To emphasize the fact that the auditor is independent, a typical addressee of the audit report 6) could be Shareholders Yes Board of Directors No Company Controller Yes Company Controller No Shareholders Board of Directors es es CCompany Controller Shareholders No Board of Directors Yes No DCompany Controller Shareholders No Board of Directors es 7) The standard unmodified opinion audit report for a nonpublic entity must 7) A) have a report title that includes the word CPA. B) be addressed to the company's stockholders and creditors. C) include an explanatory paragraph D) be dated 8) Which of the following scenarios does not result in a qualified opinion? 8) A) Circumstances exist that prevent the auditor from conducting a complete audit. B) An accounting principle at variance with GAAP is used C) The auditor lacks independence with respect to the audited entity D) A scope limitation prevents the auditor from completing an important audit procedure. 9) Which of the following is incorrect concerning scope limitations? 9) A) An unqualified opinion can result if auditors can perform alternative procedures and are B) The most common circumstance imposed scope limitation is when the auditor is appointed C) If client imposed, the auditor should be concerned about the client trying to prevent D) The most common circumstance imposed scope restriction is due to the client changing their satisfied that the information is fairly stated after the balance sheet date discovery of a material misstatement auditors. 10) The separate report on internal control over financial reporting 10) A) includes a paragraph that addresses the inherent limitations of internal controls B) cannot contain a cross-reference to the auditor's report on the financial statements C) includes a scope paragraph which refers to the framework used to evaluate internal controls. D) is addressed to the PCAOB