CAS Require the Auditor to Review the Other Information in the Annual

question 12

Multiple Choice

CAS require the auditor to review the other information in the annual report to ascertain its consistency with the financial statements.If there is a material inconsistency,the client should be requested to change the information.If the client refuses,the auditor should

• A)issue an adverse opinion.
• B)issue a qualified opinion.
• C)consider what further action is warranted,including making contact with the audit committee.
• D)issue an unqualified opinion,bill the client,and withdraw from any future engagements.

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Definitions:

Highest Occupied

Pertaining to the highest energy level that contains electrons in an atom or molecule under ground state conditions.

Molecular Orbital

A region in a molecule where electrons are most likely to be found, representing the quantum mechanical behavior of electrons in molecules.

Conjugated Pi System

A molecular structure where alternating single and double bonds allow electrons to be more delocalized and contribute to the molecule's stability.

LUMO

The Lowest Unoccupied Molecular Orbital is the orbital with the lowest energy level capable of accepting an electron.