Which of the Following Circumstances Generally Results in the Issuance

question 51

Multiple Choice

Which of the following circumstances generally results in the issuance of a report that includes an opinion that is modified?

• A)The auditor is unable to obtain the financial records of a foreign subsidiary which is material to the client.
• B)The group auditors for the engagement are relying on the work of component auditors.
• C)The financial statements are affected by a change in accounting principle due to a new FASB pronouncement.
• D)The auditors have decided to emphasize the fact that the company has engaged in material amounts of related party transactions.

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Definitions:

Business Attire

Formal clothing worn in professional settings, often including suits, dress shirts, blouses, and appropriate accessories.

Conservative Clothing

Apparel that is traditional in style, avoiding bold colors or designs, and is often associated with formal or professional settings.

Sales Success

The achievement of sales goals or objectives, often measured by the volume of sales, revenue generated, or market share captured.

Nonverbal Signals

Communication cues that involve body language, gestures, facial expressions, and other forms of physical behavior apart from verbal communication.