If Management Refuses to Furnish Certain Written Representations That the Auditor

question 15

Multiple Choice

If management refuses to furnish certain written representations that the auditor believes are essential,which of the following is appropriate?

• A)The auditor can rely on oral evidence relating to the matter as a basis for an unmodified (unqualified)opinion.
• B)The client's refusal does not constitute a scope limitation that may lead to a modification of the opinion.
• C)This may have an effect on the auditor's ability to rely on other representations of management.
• D)The auditor should issue an adverse opinion because of management's refusal.

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Definitions:

DSM

The Diagnostic and Statistical Manual of Mental Disorders, a comprehensive classification of officially recognized psychiatric disorders.

Major Changes

Significant alterations in circumstances, conditions, or environments that require adaptation.

Multifaceted Process

A complex process involving multiple aspects, stages, or dimensions.

Therapeutic Efficacy

Refers to the ability of a treatment or therapy to produce a beneficial effect on the condition or disease it is designed to treat.