An external auditor discovers that a payroll supervisor of t…

An external auditor discovers that a payroll supervisor of the firm being audited has misappropriated $10,000. The firm’s total assets and before-tax net income are $14 million and $3 million, respectively.  Assuming no other issues affect the report, the external auditor’s report will most likely contain a(n):

The CPA firm of Mantle and Maris issued an audit report for…

The CPA firm of Mantle and Maris issued an audit report for the financial statements of the Berra Company. Thereafter, each of the following four events took place. Which of these events is most likely to cause Mantle and Maris to make additional inquiries?