If the Auditor Obtains Sufficient Appropriate Evidence on the Client's

question 65

Multiple Choice

If the auditor obtains sufficient appropriate evidence on the client's accounts receivable balance by alternative procedures because it is impractical to confirm accounts receivable, the auditor's opinion should be unqualified and could be expected to:

• A)disclose the fact that alternative procedures were used due to client-imposed scope limitation.
• B)disclose in the opinion paragraph that confirmation of accounts receivable was impracticable.
• C)avoid mentioning the alternative procedures.
• D)include an explanatory paragraph that discloses the performance of alternative procedures.

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Definitions:

Physical Activity

All actions driven by the contraction of skeletal muscles leading to the use of energy, involving efforts made in work, sports, home duties, transport, and hobbies.

Obese

A medical condition characterized by excessive body fat accumulation to the extent it may have a negative effect on health, leading to increased health problems and reduced life expectancy.

Rural Settings

Areas that are located outside towns and cities, often characterized by lower population density and more agricultural or natural land use.

Interventions

Actions taken to improve a situation, especially in the context of health, behavioral changes, or social policies.