When the Auditor Is Unable to Obtain Sufficient Appropriate Evidence

question 31

Multiple Choice

When the auditor is unable to obtain sufficient appropriate evidence because the client did not allow a procedure to be completed, which of the following would the report most likely contain?

• A) A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: No.
• B) A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: Yes.
• C) A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: Yes.
• D) A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: No.

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Definitions:

Porosity

The measure of how much of a rock is open space, which can store fluids such as water, oil, or gas.

Aquifer

A body of permeable rock that can contain or transmit groundwater.

Groundwater Flow

The movement of water through the subsurface soil and rocks, primarily driven by gravity and pressure differences.

Permeability

Permeability is a measure of the ability of a porous material (such as rock or soil) to allow fluids to pass through it.