In Which of the Following Circumstances May the Auditor Issue

question 16

Multiple Choice

In which of the following circumstances may the auditor issue the standard unqualified,unmodified audit report?

• A)The client disclosed a change in accounting principles with an immaterial effect on financial position and results of operations.
• B)The financial statements do not disclose significant going concern issues.
• C)The financial statements do not disclose a justified departure from generally accepted accounting principles.
• D)The auditor has not been able to audit a substantial portion of the balance sheet because of circumstances beyond anyone's control.

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Definitions:

Meditation

A practice involving focus, relaxation, and mindfulness to achieve mental clarity and emotional calmness.

Hypnotist

A person skilled in the practice of hypnosis, using it to induce a state of focused attention, decreased peripheral awareness, and increased suggestibility.

Narcolepsy

Narcolepsy is a chronic sleep disorder characterized by overwhelming daytime drowsiness and sudden attacks of sleep, often leading to significant disruptions in daily life.

Hallucinates

The experience of sensing things that are not present in the external environment as if they are real, often a symptom in psychological disorders.