After the Balance Sheet Date but Prior to Issuance of the Auditor's

question 156

Multiple Choice

After the balance sheet date but prior to issuance of the auditor's report the auditor learns that the client's facility in a foreign country has been expropriated. Management refuses to disclose this information in a financial statement footnote or present pro-forma data as to the effect of the event. The auditor should

• A) add a footnote to the financial statements.
• B) disclaim an opinion due to the client-imposed scope limitation.
• C) provide the information in the report and modify the opinion.
• D) issue an unqualified opinion but provide the information in the auditor report.

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Definitions:

Supplemental Oxygen

Additional oxygen provided to individuals to support or improve their breathing and oxygen levels in the blood.

Contagious Infection

An infection caused by pathogens that can be spread from person to person through direct or indirect contact.

Disposable Vinyl

Products made from PVC that are intended for single use, often found in medical or food service environments for hygiene purposes.

Doppler Ultrasound

A medical imaging technique that uses sound waves to produce images of blood flow through the body's blood vessels.