If the Auditor Concludes That It Is Highly Improbable That

question 83

Multiple Choice

If the auditor concludes that it is highly improbable that the client will continue as a going concern, the auditor should, in accordance with ASA 700:

• A) issue a disclaimer of opinion.
• B) include an emphasis of matter section in the audit report.
• C) issue an unqualified report but explain the concerns in the opinion paragraph.
• D) express an adverse opinion.

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Definitions:

Class Exception

A class in object-oriented programming that represents errors or anomalies that occur during the execution of a program.

Class Exception

A type of object in Java that represents errors or issues that occur during the execution of a program.

Subclasses

Classes that derive from a superclass and can inherit its properties and methods, potentially overriding them.