Whenever the Client Imposes Restrictions on the Scope of the Audit,the

question 65

Multiple Choice

Whenever the client imposes restrictions on the scope of the audit,the auditor should be concerned about the possibility that management is trying to prevent discovery of misstated information.In such cases,which type of report should be issued?

• A)a disclaimer of opinion in all cases
• B)a qualification of both scope and opinion in all cases
• C)a disclaimer of opinion whenever materiality is in question
• D)a qualification of both scope and opinion whenever materiality is in question

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Definitions:

Coordinated

Actions or efforts that are managed in such a way as to ensure efficiency and harmony in achieving a goal.

Effective Control

The process or system put in place to guide activities towards achieving organizational goals efficiently and effectively.

Internal

Occurring or existing within an organization or entity.

External Control

The belief or perception that one's successes or failures result from external forces or the influence of others, rather than one's own efforts.