A Client's Refusal to Provide A Client Representation Letter to

question 57

Multiple Choice

A client's refusal to provide a client representation letter to the auditor will normally require the auditor to:

• A) issue a qualified opinion or a disclaimer of opinion.
• B) issue an unqualified opinion with an explanatory paragraph.
• C) issue a qualified or adverse opinion.
• D) issue a standard three-paragraph unqualified opinion.
• E) contact the audit committee for the relevant information.

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Definitions:

Explicit Memory

Consciously recalled or recollected memory.

Encoding Variability

A principle that suggests variations in the context of learning can enhance the memory of the information learned.

Spacing Effect

A phenomenon in which recall of material that is presented repeatedly is superior when the presentations are some time apart rather than immediately following one another.

Context Effects

The influence of environmental factors on one's perception, cognition, or behavior.