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:

Personal Ethics

An individual's set of moral beliefs and principles that guide their behavior and decision-making.

Organizational Culture

The collection of values, expectations, and practices that guide and inform the actions of all team members within an organization.

FSGO Guidelines

Federal Sentencing Guidelines for Organizations; a set of rules designed to mitigate corporate crime by encouraging businesses to implement effective compliance and ethics programs.