In which of the following situations would the auditor modify the audit report on ICFR?

In which of the following situations would the auditor modify the audit report on ICFR?






a. The auditor identifies multiple unrelated significant deficiencies in ICFR.
b. The auditor concludes that management's report on ICFR is not complete or is improperly presented.
c. The auditor relies on the work of other auditors, but decides not to include a reference to the other auditors.
d. The auditor would modify the audit report on ICFR in all of the above situations.








Answer: B


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