Restrictions Imposed by an Entity Prohibited the Observation of Physical

question 30

Multiple Choice

Restrictions imposed by an entity prohibited the observation of physical inventories, which accounted for 35 percent of total assets. Alternative auditing procedures were not feasible, although the auditors were able to examine satisfactory evidence for all other items in the financial statements. The auditors would most likely express

• A)a qualified opinion on the entity's financial statements, referring to a departure from generally accepted accounting principles.
• B)a disclaimer of opinion on the entity's financial statements.
• C)an unmodified opinion on the entity's financial statements with an other-matter paragraph.
• D)an unmodified opinion on the entity's financial statements with a modification of the Auditor's Responsibilities for the Audit of the Financial Statements Section.

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Definitions:

Riskier Behavior

Actions that increase the likelihood of negative consequences, such as harm or loss.

Death With Dignity Acts

Laws that allow terminally ill patients to voluntarily end their lives through the self-administration of lethal medications, prescribed by a doctor.

Lethal Doses

represents the amount of a substance that, when administered, is sufficient to cause death.

Hospices

Care facilities or services dedicated to providing compassionate end-of-life care to patients with terminal illnesses, focusing on comfort and quality of life.