This separate paragraph should indicate:
A. That the audit report should no longer be relied on.
B. That the CPA did not update the assessment of control risk.
C. The reasons for the change from an audit to a review.
D. The type of opinion expressed previously.
Answer:D
This separate paragraph should indicate:
A. That the audit report should no longer be relied on. B. That the CPA did not update the assessment of control risk. C. The reasons for the change from an audit to a review. D. The type of opinion expressed previously.