【每日一练】ACCA F8（Dec 2014）
Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Which of the following statements, relating to the auditor’s reporting responsibilities for going concern, if any, is/are correct?
(1) Where management is unwilling to make their assessment of the company’s ability to continue as a going concern, the auditor should include an emphasis of matter paragraph in the audit report
(2) Where the use of the going concern assumption is inappropriate, the auditor should include a qualified opinion in the audit report
A 1 only
B 2 only
C Both 1 and 2
D Neither 1 nor 2
Answer：
D
If management are unwilling to make their assessment of going concern this would result in a modified opinion with a qualified or disclaimer opinion. If the going concern basis is not appropriate, then an adverse opinion should be provided rather than a qualified opinion as the matter is material and pervasive.
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