An Auditor Is Considering Whether the Omission of a Substantive

question 187

Multiple Choice

An auditor is considering whether the omission of a substantive procedure considered necessary at the time of an audit may impair the auditor's present ability to support the previously expressed opinion. The auditor need not apply the omitted procedure if the:

• A) Financial statements and auditor's report were not distributed beyond management and the board of directors.
• B) Auditor's previously expressed opinion was qualified because of a departure from GAAP.
• C) Results of other procedures that were applied tend to compensate for the procedure omitted.
• D) Omission is due to unreasonable delays by client personnel in providing data on a timely basis.

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Definitions:

Trichromatic Theory

A theory that explains how the human eye perceives colors through the response of three types of cones sensitive to different wavelengths of light.

Opponent-Process Theory

A psychological and neurological model that explains contrasting emotional and sensory experiences through the activation and inhibition of specific processes.

Color Vision

The ability of the visual system to distinguish and perceive different wavelengths of light as distinct colors.

ESP

Extra-Sensory Perception; the supposed ability to gain information without using the known human senses.