When the Client Fails to Include Information That Is Necessary

question 164

Multiple Choice

When the client fails to include information that is necessary for the fair presentation of financial statements in the body of the statements or in the footnotes,

• A) it is the auditor's responsibility to present the information in the audit report.
• B) the auditor should issue a qualified or an adverse opinion.
• C) the qualification is put in an added paragraph preceding the opinion.
• D) all of the above.

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Definitions:

Enantiomer

One of two stereoisomers that are mirror images of each other but not superimposable, often showing different behaviors in chiral environments.

Captopril

A medication used to treat high blood pressure and heart failure, functioning as an ACE inhibitor.

Chiral Centers

Atoms within a molecule that are bonded to four different groups, allowing for isomers that are mirror images but not superimposable, contributing to chirality.

Congestive Heart Failure

A chronic condition in which the heart doesn't pump blood as well as it should, leading to an accumulation of fluid in lungs and tissues.