If the opinion issued on prior years’ financial statements is no longer appropriate and financial statements are presented in comparative form, the auditors’ current report should multiple choice reference the type of opinion issued on the prior years’ financial statements and indicate that the current opinion on these financial statements differs from that expressed in the prior years. indicate that the opinion on the prior years’ financial statements cannot be relied upon. not reference the prior years’ financial statements. express the revised opinion on the prior years’ financial statements without referencing the previously-issued opinion.

Reference the type of opinion issued on the prior years’ financial statements and indicate that the current opinion on these financial statements differs from that expressed in the prior years.

Explanation:

Both businesses and auditing companies change, they are not static and the people that work for them also change.

Maybe something changed about the business's situation and what could have been once considered a correct or appropriate opinion, can longer be considered that way.

Or even if the company's situation has not changed, but the auditing firm or its personnel has changed and no two people have the same opinion over certain financial aspects, nor they should have.

answer; i believe the correct answer is (sales promotion;

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