Which of the Following Guidelines Should Be Followed When a Disclaimer

question 137

Multiple Choice

Which of the following guidelines should be followed when a disclaimer of opinion is issued?

• A)Because an opinion is not issued, the auditors should not issue a report.
• B)The report should identify the financial statements accompanying the disclaimer of opinion.
• C)If the disclaimer is due to a lack of independence, the report should indicate the specific reasons for the auditors not being independent.
• D)The report should describe any auditing procedures performed prior to issuing the disclaimer.

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Definitions:

Policy Advocacy

The active, intentional efforts to influence policy decisions and political processes to achieve specific outcomes.

Powerless Groups

Communities or demographic groups that lack political or economic power and representation in society.

Clinicians

Healthcare professionals involved in the direct care and treatment of patients.

Medicaid

A government-funded program in the United States that provides health coverage to eligible low-income adults, children, pregnant women, elderly adults, and people with disabilities.