The Most Common Case in Which Conditions Beyond the Client's

question 34

Multiple Choice

The most common case in which conditions beyond the client's and auditor's control cause a scope restriction in an engagement is when the

• A) auditor is not appointed until after the client's year-end.
• B) client won't allow the auditor to confirm receivables for fear of offending its customers.
• C) auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.
• D) client is going through Chapter 11 bankruptcy.

---

Definitions:

Excel

A spreadsheet program developed by Microsoft that allows users to organize, format, and calculate data with formulas using a system of cells arranged in rows and columns.

Current Page

Refers to the specific page being viewed or edited in a document, presentation, or web browser at a given time.

Total Number

The sum or aggregate count of individuals, items, or units in a particular set or group.

Access

A database management system from Microsoft that combines the relational Microsoft Jet Database Engine with a graphical user interface and software-development tools.