A Client Has Provided a client Representation Letter to the Auditor

question 32

Multiple Choice

A client has provided a client representation letter to the auditor, but the auditor is not able to support a management representation that is material to the financial statements. This will normally require the auditor to:

• A) issue an unqualified opinion with an explanatory paragraph.
• B) issue a qualified opinion or a disclaimer of opinion.
• C) issue a qualified or adverse opinion.
• D) issue a standard three-paragraph unqualified opinion.
• E) withdraw from the engagement.

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Definitions:

Isostasy Principle

A geophysical principle that explains the equilibrium of the Earth's crust, where it floats at an elevation that depends on its thickness and density.

Mantle Strength

The measure of the Earth's mantle's ability to withstand stress without deforming, crucial in understanding plate tectonics and geological processes.

Regional Elevations

Regional elevations refer to the average height above sea level of a specific, extensive geographical area, impacting climate, weather patterns, and human settlement.

Crust Thickness

Measures the depth of the Earth's crust, varying from 5-70 kilometers, thinner under oceans and thicker under continents.