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:

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The overall condition of an individual's body, including the absence of disease and the fitness level of various bodily functions.

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