On March 6, Year 2, a CPA completed fieldwork on an audit for the year ended December 31, Year 1. An event came to the CPA's attention on April 20, Year 2, that occurred on April 10, Year 2. The event should have been disclosed in the notes to the financial statements. The report was released on April 24, Year 2. If the appropriate adjustment is made, the report should be dated

Question 29 options:

December 31, Year 2

April 20, Year 2

December 31, Year 1

March 6, Year 2

April 10, Year 2

April 24, Year 2

An entity changed from the straight-line method to the declining balance method of depreciation for all newly acquired assets. This change has no material effect on the current year's financial statements, but it is reasonably certain to have a substantial effect in later years. If the change is disclosed in the notes to the financial statements, the auditor should issue a report with a (an)

Question 2 options:

	Adverse Opinion
	Modified Opinion with Emphasis-of-matter paragraph.
	Qualified opinion.
	Adverse Opinion with Other-matter paragraph.
	Unmodified opinion.
	Unmodified Opinion with Emphasis-of-matter paragraph.