In Which One of the Following Instances Would an Auditor

question 46

Multiple Choice

In which one of the following instances would an auditor most likely issue a disclaimer of opinion?

• A) Management will not sign a management representation letter.
• B) Management declines to provide a statement of cash flow.
• C) The auditor is independent of the client.
• D) The auditor is unable to confirm receivables but performs alternative procedures.

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Definitions:

Poverty of Speech

A reduction in speech output that is often seen in various mental health disorders; it's characterized by brief and unelaborated responses.

Blunted Affect

A symptom of schizophrenia in which a person shows less emotion than most people.

Hallucinations

Perceptions in a conscious and awake state in the absence of external stimuli which have qualities of real perception, often seen in mental illness or drug influence.

Delusions

Fixed false beliefs that are resistant to reason or confrontation with actual fact, often occurring as a symptom of psychiatric disorders.