When Management Is Unable to Provide an Explanation for a Previously

question 158

True/False

When management is unable to provide an explanation for a previously unrecognized risk identified through the analytical procedures, the auditor must issue an adverse opinion.

---

Definitions:

Personality Disorders

A group of mental disorders characterized by enduring maladaptive patterns of behavior, cognition, and inner experience.

Distrust

Lack of trust or confidence in someone or something, often based on past experiences or perceived risks.

Motives

The reasons or drives behind an individual's actions or decisions.

Behavior Patterns

Recurrent ways of acting or responding that are characteristic of an individual or group.