91.An explanatory paragraph or modified wordings may be added to the audit report while at the same time issuing an unqualified opinion in all cases except when:

Group of answer choices

the audit work has been materially limited by management.

there is an immaterial departure from PFRS to ensure fair presentation with the agreement of the auditor.

the client has changed an accounting principle with the agreement of the auditor.

the audit opinion is partly based on the work of another auditor.

92.General purpose financial statements are financial statements prepared in accordance with a financial reporting framework that is designed to:

Group of answer choices

meet the common information needs of a wide range of users.

meet the particular information needs of a wide range of users

meet the common information needs of a group of users

meet the particular information needs of a group of users

93.The auditor's judgment regarding whether the financial statements give a "true and fair view" or "are presented fairly", in all material respects, is made in the context of:

Group of answer choices

generally accepted auditing standards

standards of reporting of generally accepted auditing standards

applicable financial reporting framework

applicable Philippine Standards on Auditing (PSAs)

94.When an entity presents, together with the financial statements, supplementary information that cannot be clearly differentiated from the financial statements because of its nature and how it is presented, such supplementary information

Group of answer choices

is not covered by the auditor's opinion

is covered by the auditor's opinion

is referred by adding an emphasis of matter paragraph

must be specifically referred to in the introductory paragraph of the auditor's report

95.Salmon Company's financial statements adequately disclose uncertainties that concern future events, the outcome of which cannot reasonably be estimated. The auditor's report should include a(an)

Group of answer choices

"except for" qualified opinion

"subject to" qualified opinion

adverse opinion

unqualified opinion