Circumstances Where the Auditor Is Justified in Qualifying the Audit

question 10

Multiple Choice

Circumstances where the auditor is justified in qualifying the audit report because of an inability to obtain sufficient appropriate audit evidence would not include which of the following?

• A)The auditor is appointed after the count of physical inventories has occurred.
• B)The auditor runs out of time to follow normal auditing procedures because it has scheduled too many clients for audit in the final month of the audit period.
• C)Where a fire has destroyed the entity's accounting records.
• D)The auditor is not able to obtain sufficient appropriate audit evidence about an associated entity.

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Definitions:

Distancing

The emotional or physical process of creating space between oneself and others or between oneself and a situation.

Reflective Responding

A communication technique involving listening, then offering a mirrored response to understand and engage deeper with the speaker's message or feeling.

Broker

An individual or entity that acts as an intermediary between parties, often involved in negotiating contracts, deals, or transactions.

Rephrasing

The act of expressing the same idea or message in different words, often to clarify or simplify its meaning.