Which of the Following Is Incorrect Concerning Scope Limitations

question 144

Multiple Choice

Which of the following is incorrect concerning scope limitations?

• A) If client imposed, the auditor should be concerned about the client trying to prevent discovery of a material misstatement.
• B) An unqualified opinion can result if auditors can perform alternative procedures and are satisfied that the information is fairly stated.
• C) The most common circumstance-imposed scope restriction is due to the client changing their auditors.
• D) The most common circumstance-imposed scope limitation is when the auditor is appointed after the balance sheet date.

---

Definitions:

Delay Tactics

Strategic actions or maneuvers employed to postpone or slow down a process, often used in negotiations or legal contexts.

Bargaining Unit Definition

An assembly of employees, known for their unified interests, who are represented by a singular labor union during collective bargaining discussions.

Ideological Beliefs

A set of convictions or principles that guides an individual's understanding of the world and decision-making processes.

Representation Election

A formal voting process in which employees decide whether or not they want to be represented by a labor union in collective bargaining.