CAS Require the Auditor to Review the Other Information in the Annual

question 12

Multiple Choice

CAS require the auditor to review the other information in the annual report to ascertain its consistency with the financial statements.If there is a material inconsistency,the client should be requested to change the information.If the client refuses,the auditor should

• A)issue an adverse opinion.
• B)issue a qualified opinion.
• C)consider what further action is warranted,including making contact with the audit committee.
• D)issue an unqualified opinion,bill the client,and withdraw from any future engagements.

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Definitions:

Data Items

Individual units of data, such as variables or constants, used in programming to store values.