If the Auditor Lacks Independence, a Disclaimer of Opinion Must

question 154

Multiple Choice

If the auditor lacks independence, a disclaimer of opinion must be issued

• A) if the client requests it.
• B) only if it is highly material.
• C) only if it is material but not pervasive.
• D) in all cases.

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Definitions:

Independent Discipline

A field of study or area of professional practice that operates autonomously and is not dependent on other disciplines.

G. Stanley Hall

An American psychologist who is known for his contributions to developmental psychology and the founding of the American Psychological Association.

American Psychological Association

A professional organization representing psychologists in the United States, dedicated to advancing psychology as a science, profession, and means of promoting health, education, and human welfare.

Largest Organisation

The biggest or most extensive entity in terms of structure, scope, or membership within a specific context or sector.