单选题
Which of the following statements, relating to the auditor’s reporting responsibilities for going concern, if any,is/are correct?
(1) Where management is unwilling to make their assessment of the company’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report
(2) Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report
【正确答案】
D
【答案解析】If management are unwilling to make their assessment of going concern this would result in a modified opinion with a qualified or disclaimer opinion. If the going concern basis is not appropriate, then an adverse opinion should be provided rather than a qualified opinion as the matter is material and pervasive.