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  • in reply to: AUD Study Group #2140930
    Dang
    Participant

    Hi Everyone,

    I'm Dan and taking Audit on the 18th. Im not sure if this is the right place to post questions but wondering if anyone can help out. Im using Becker and I am confused about the use of an explanatory paragraph when expressing a modified opinion due to the work of a specialist. The MCQs for Chapter 2.5 state that the auditor may make reference to a specialist in an emphasis paragraph when modifying an opinion. However, Chapter 1, module 7 seems to contradict that. There is a passkey on page A1-56 that states “…the additional language is used to highlight particular circumstances without modifying the opinion.”

    So which is it? I thought that when modifying an opinion you would want to use a basis for opinion and not an emphasis or other matter paragraph?

    Please let me know what you guys think. Thanks!

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