When Might an Auditor Modify the Introductory Paragraph and Replace

question 29

Multiple Choice

When might an auditor modify the introductory paragraph and replace the scope paragraph with explanatory paragraph?

• A) When a scope limitation exists.
• B) When there is substantial doubt about going-concern.
• C) When the auditor lacks independence.
• D) When there is an emphasis of a matter.

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Definitions:

Cognitive System

A conscious, rational, and controlled system of thinking.

Experiential System

Part of dual-process theories of cognition, referring to the intuitive, automatic, and often emotional way of processing information.

Schema

A mental structure, stored in memory, that is based on prior knowledge.

Dual Process

A theory describing two distinct systems in the brain that process information: one that is automatic and rapid, and another that is deliberate and slow.