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:

More Distant

Being further away in terms of physical distance or emotional closeness.

Same Size

A principle or perception where objects are understood to maintain constant size, despite changes in their distance from the observer.

Retinal Disparity

The slight difference in the images projected on our two retinas because of the different angles of viewing, providing a cue for depth perception.

Depth Cue

Visual information that helps to understand the distance or depth of objects in a scene.