An Auditor Was Unable to Obtain Sufficient Appropriate Audit Evidence

question 606

Multiple Choice

An auditor was unable to obtain sufficient appropriate audit evidence concerning certain transactions due to an inadequacy in the entity's accounting records. The auditor would choose between issuing a(an) :

• A) Qualified opinion and an unqualified opinion with an explanatory paragraph.
• B) Unqualified opinion with an explanatory paragraph and an adverse opinion.
• C) Adverse opinion and a disclaimer of opinion.
• D) Disclaimer of opinion and a qualified opinion.

---

Definitions:

Physical Activity

Bodily movement produced by skeletal muscles that requires energy expenditure and can produce progressive health benefits.

Metabolic Syndrome

A cluster of conditions, including high blood pressure, high blood sugar, excess body fat around the waist, and abnormal cholesterol levels, that occur together, increasing the risk of heart disease, stroke, and diabetes.

Waist Circumference

A measurement around the smallest area of the waist, used as an indicator of abdominal fat and an assessment of health risk.

Blood Pressure

The force exerted by circulating blood upon the walls of blood vessels.