modify the scope and opinion paragraphs.
G. Describe the circumstances within the scope paragraph without adding an explanatory
paragraph.
H. Describe the circumstances within the opinion paragraph without adding an explanatory
paragraph.
I. Describe the circumstances within the scope and opinion paragraphs without adding an
explanatory paragraph.
J. Issue the standard auditor's report without modification.

Answer(s): C
Explanation:
Choice "C" is the correct modification. The circumstances should be described in an explanatory
paragraph preceding the opinion paragraph and the opinion paragraph should be modified.
QUESTION: 178
The nature and extent of a CPA firm's quality control policies and procedures depend on:
A. Option A
B. Option B
C. Option C
D. Option D

Answer(s): A
Explanation:
Choice "a" is correct. The nature and extent of a CPA firm's quality controls depend on a
number of factors, such as its size, the degree of operating autonomy allowed its personnel and
its practice offices, the nature of its practice, its organization, and appropriate cost-benefit
considerations. Choices "b", "c", and "d" are incorrect, based on the above Explanation.
QUESTION: 179
Would the following factors ordinarily be considered in planning an audit engagement's
personnel requirements?
A. Option A

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