The Auditor Would Most Likely Issue a Disclaimer of Opinion

question 18

Multiple Choice

The auditor would most likely issue a disclaimer of opinion because of

• A)the client's failure to present supplementary information.
• B)inadequate disclosure of material information.
• C)a client-imposed scope limitation.
• D)the qualification of an opinion by the other auditor of a subsidiary where there is a division of responsibility.

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Definitions:

Forward Facing

Oriented towards the front; often refers to the positioning of child car seats or the direction of progress.

Infant Car Seat

A specially designed seat for infants used in vehicles for protection during travel, typically facing the rear of the car.

Automobile

A wheeled motor vehicle used for transportation of people or goods on roads.

Sentinel Event

A significant, unexpected occurrence involving death or serious physical or psychological injury in healthcare, triggering immediate investigation and response.