According to the AICPA principles, which of the following is incorrect?

According to the AICPA principles, which of the following is incorrect?







a. If the auditor has reservations about the fairness of financial statement presentation, the reason(s) must be stated in the auditor's report.
b. If there is a material departure from GAAP in the financial statements, the auditor should explicitly state the nature of the departure and the dollar effects where determinable.
c. Auditors should state the reasons why an unqualified opinion cannot be issued.
d. Auditors should issue an unqualified opinion in all cases where companies have provided an entire set of financial statements and footnotes that include all years presented for comparative purposes.








Answer: D


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