Chapter 20 Audit report choose between In which of the following circumstances would an auditor usually expressing a qualified opinion or disclaiming opinion 24 a. A client's l awyer refuses to sign the lawyer representation letter that has material impact on users of audit report. b. A departure f rom generally accepted accounting principles that has material impact on users of audit report. An unreasonable justification for a change in accounting principle that has material c. impact on users of audit report. d. An auditor is lack of independent. en an auditor encounters pervasively material scope limitation in an audit, which of the f 25. Wh ollowing is not an appropriate change to the audit report? a. Substitute "We have audited .." with "We were engaged to audit ..." in the introductory paragraph of the audit report. b. Explain the pervasively material scope limitation in the scope paragraph of the audit report. c. Add a second paragraph to explain the pervasively material scope limitation in the audit report. d. Delete the scope paragraph from the audit report. Which of the following is not one of the principal CPA firm's options when issuing a 26. report for which another CPA firm performed part of the audit? a. An unqualified opinion is required if the prineipal CPA firm is not willing to assume b. A standard unqualified report and make no reference to the other CPA firm in the c. A qualified opinion or adverse opinion, depending on materiality, is required if the any responsibility for the work of the other CPA firm report. 1 CPA firm is (a) not willing to assume responsibility for the work of the other principal CPA firm, (b) unable to be satisfied as to the professional reputation of the other CPA firm, and (c) unable to satisfied as to the independence of the other CPA firm. d. A standard unqualified report if the principal CPA firm has thoroughly reviewed the other CPA firm's work