In Which of the Following Circumstances Would Auditors Be Most

question 87

Multiple Choice

In which of the following circumstances would auditors be most likely to express an adverse opinion?

• A)The chief executive officer refuses to provide the auditors access to minutes of board of directors' meetings.
• B)Tests of controls show that the entity's internal control is so ineffective that it cannot be relied upon.
• C)The financial statements are not in accordance with generally accepted accounting principles regarding the capitalization of leases.
• D)Information comes to the auditors' attention that raises substantial doubt about the entity's ability to continue as a going concern.