When the Auditor Is Unable to Obtain Sufficient Appropriate Evidence

question 31

Multiple Choice

When the auditor is unable to obtain sufficient appropriate evidence because the client did not allow a procedure to be completed, which of the following would the report most likely contain?

• A) A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: No.
• B) A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: Yes.
• C) A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: Yes.
• D) A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: No.

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