alleryStart learning →Where should a going concern disclosure paragraph be placed?
ABefore the opinion paragraph
BRight after the opinion paragraph
CInside the scope paragraph
DAfter the signature block
Answer & Solution
Correct answer: B. Right after the opinion paragraph
The guidance puts the disclosure right after the opinion paragraph.
Keep practising Auditor's Report
Browse all Auditor's Report questions for CA Final, or explore more Auditing topics.
Related questions
Audit reports derive their value mainly from doing what to financial statements?A report meant only for a parent company is what?Independence of the auditor mainly supports which feature of the report?The introductory paragraph of the traditional report identifies what?In the traditional three-paragraph report, which paragraph describes the nature of the audWhat does a report to the audit committee typically give?Firing an auditor to hunt for a clean opinion is called what?Sarbanes-Oxley set up which audit regulator?