An Independent Auditor Must Consider Whether the Auditee Has the Ability

question 43

Multiple Choice

An independent auditor must consider whether the auditee has the ability to continue as a going concern.If a substantial doubt exists but disclosure is adequate and no other basis exists for modifying the report, under CICA section 5510, the auditor should

• A)Disclaim an opinion.
• B)Express an adverse opinion.
• C)Qualify the opinion.
• D)Express an unqualified opinion.

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Definitions:

DRM

Digital Rights Management, technology used to control the use of digital content and devices after sale.

Access Control

Access control is a security technique that regulates who or what can view or use resources in a computing environment, encompassing authorization, authentication, and audit.

Copyright

A creator’s exclusive rights to use a work of intellectual property, such as making copies of it or selling it.

Intellectual Property

Legal rights given to individuals or companies over creations of the mind, such as inventions, literary and artistic works.