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

question 98

Multiple Choice

If, after the accumulation of final evidence and during the evaluation of results, the auditor concludes that there is sufficient evidence but it does not support a conclusion of fairly presented financial statements, the auditor has several choices:

• A) issue a qualified opinion or issue an adverse opinion.
• B) revise the statements to the auditor's satisfaction or issue either a qualified or an adverse opinion.
• C) issue a disclaimer of opinion or issue an adverse opinion.
• D) revise the statements to the auditor's satisfaction or issue a disclaimer of opinion.

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Definitions:

Haploid Number

The number of chromosomes in a gamete (sex cell), representing one complete set of chromosomes from an organism.

Mitotic Spindle

An architecture made up of microtubules that divides chromosomes between two daughter cells during the process of mitosis.

Prometaphase

A stage of mitosis where the nuclear envelope breaks down and microtubules attach to kinetochores of chromosomes.

Haploid Number

The number of chromosomes in a gamete of an organism, representing one complete set of chromosomes.