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
If the answers is incorrect or not given, you can answer the above question in the comment box. If the answers is incorrect or not given, you can answer the above question in the comment box.