If, After the Accumulation of Final Evidence and During the Evaluation

question 43

Multiple Choice

If, after the accumulation of final evidence and during the evaluation of results, the auditor concludes that sufficient evidence has NOT been obtained to draw a conclusion about fairness of the client's representations, there are several choices:

• A) issue a disclaimer of opinion or withdraw from the engagement.
• B) obtain additional information or issue an adverse opinion.
• C) issue a qualified opinion or issue a disclaimer of opinion.
• D) obtain additional evidence, issue a qualified opinion, or issue a disclaimer of opinion.

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Definitions:

Drive-Reduction Theory

A theory of motivation proposing that the presence of a need creates a drive, motivating behavior that will reduce that drive.

Motivation

The psychological processes that arouse, direct, and maintain goal-directed behaviors.

Roller Coaster

A ride at an amusement park, consisting of a track with tight turns, steep slopes, and sometimes loops, which cars ride along at high speeds.

Sexual Orientation

An inherent or immutable enduring emotional, romantic, or sexual attraction to other people.