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.