As a Result of Management's Refusal to Permit the Auditor

question 82

Multiple Choice

As a result of management's refusal to permit the auditor to physically examine inventory, the auditor must depart from the unqualified audit report because:

• A)the financial statements have not been prepared in accordance with GAAP.
• B)the scope of the audit has been restricted by circumstances beyond either the client's or auditor's control.
• C)the financial statements have not been audited in accordance with GAAS.
• D)the scope of the audit has been restricted.

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Definitions:

Older Age

A stage of life characterized by advanced chronological age, often associated with retirement and an increased likelihood of facing health-related challenges.

Employment

The condition of having a paid job or being engaged in activities or tasks that generate income.

Belief

A mental state or attitude that involves trust or confidence in a proposition, theory, or statement as true.

Alcohol-related Deaths

Fatalities resulting from the excessive or inappropriate consumption of alcohol.