In Which One of the Following Instances Would an Auditor

question 46

Multiple Choice

In which one of the following instances would an auditor most likely issue a disclaimer of opinion?

• A) Management will not sign a management representation letter.
• B) Management declines to provide a statement of cash flow.
• C) The auditor is independent of the client.
• D) The auditor is unable to confirm receivables but performs alternative procedures.

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Definitions:

Online Blog

A website or web page that is regularly updated with written content, often focusing on a specific topic, personal experiences, or information sharing.

Fraud

A deliberate deception practiced to secure unfair or unlawful gain.

Misrepresentation

A false statement of fact made by one party to another, which has the effect of inducing that party into a contract.

Reliance

The act of depending or trusting in something or someone; in legal contexts, often refers to actions taken based on assurances or promises from others.