When an Auditor Qualifies an Opinion Because of the Inability

question 149

Multiple Choice

When an auditor qualifies an opinion because of the inability to confirm accounts receivable by direct communication with debtors, the wording of the opinion paragraph of the auditor's report should indicate that the qualification pertains to the:

• A) Limitation on the auditor's scope.
• B) Possible effects on the financial statements.
• C) Lack of sufficient appropriate audit evidence.
• D) Departure from generally accepted auditing standards.

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Definitions:

Canonical Babbling

A stage in child language acquisition where infants begin to produce repetitive syllables, such as "ba ba ba" or "da da da," which is a fundamental step in the development of speech and language.

Underextension

A linguistic phenomenon in child language acquisition where a word is used more narrowly than it is in adult language, applying it to fewer examples.

Canonical Babbling

A stage in infant language development characterized by repetitive syllables that resemble the rhythm and pitch of speech.

Telegraphic Speech

Two-word utterances produced by toddlers that communicate only the essential words.