A difference of opinion concerning accounting and auditing matters relative to a particular phase of the audit arises between an assistant auditor and the auditor responsible for the engagement. After appropriate consultation, the assistant auditor asks to be dissociated from the resolution of the matter. The audit documentation would probably be
a. Silent on the matter because it is an internal matter of the auditing firm
b. Expanded to note that the assistant auditor is completely dissociated from responsibility for the auditor's opinion.
c. Expanded to record the additional work required because all disagreements of this type will require expanded substantive testing
d. Expanded to detail the assistant auditor's position and how the difference of opinion was resolved
Ans: d. Expanded to detail the assistant auditor's position and how the difference of opinion was resolved
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