Restrictions Imposed by a Client Prohibited the Observation of Physical

question 3

Multiple Choice

Restrictions imposed by a client prohibited the observation of physical inventories that account for 35% of total assets.Alternative audit procedures for inventory were not feasible, although the auditor was able to obtain satisfactory evidence for all other items in the financial statements.The auditor should express

• A)An "except for" qualified opinion referring to a departure from generally accepted accounting principles.
• B)A disclaimer of opinion.
• C)An unqualified opinion with a separate explanatory paragraph.
• D)An unqualified opinion with an explanation in the scope paragraph.

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Definitions:

Written, Printed Message

A message that has been put into a tangible form through writing or printing, allowing it to be physically handled and read.

Timely Feedback

Prompt and constructive responses provided to questions or tasks, facilitating improvement and learning.

Geographically Dispersed

Refers to entities (people, objects, or organizations) that are spread out over a wide geographic area, not concentrated in one location.

Oral Medium

A method of communication that involves spoken words, as opposed to written or visual forms.