Whenever the Client Imposes Restrictions on the Scope of the Audit,the

question 65

Multiple Choice

Whenever the client imposes restrictions on the scope of the audit,the auditor should be concerned about the possibility that management is trying to prevent discovery of misstated information.In such cases,which type of report should be issued?

• A)a disclaimer of opinion in all cases
• B)a qualification of both scope and opinion in all cases
• C)a disclaimer of opinion whenever materiality is in question
• D)a qualification of both scope and opinion whenever materiality is in question

---

Definitions:

Sign Test

The Sign Test is a nonparametric test used to evaluate the median of a population, particularly when the sample size is small and the data are not normally distributed.

Matched Pairs

A research design in statistics where pairs of subjects are matched based on certain criteria, and differences within each pair are analyzed.

Test Statistic

A calculated value used in a statistical test to decide whether to support or reject the null hypothesis.

One-sample T Test

A statistical test used to compare the mean of a single sample to a known mean or expected value, to see if there is a significant difference.