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:

Sexual Harassment

Unwelcome and inappropriate actions of a sexual nature in the workplace.

Workplace

A location or environment where people are employed and perform tasks related to their jobs, which may include offices, factories, stores, or any place of work.

Inappropriate Actions

Inappropriate actions are behaviors or decisions that are considered unacceptable or improper within a certain context or society.

Workplace Discrimination

Unfair treatment of employees based on race, gender, age, religion, or other personal characteristics, rather than job performance or qualifications.