Refusal by a Client to Prepare and Sign the Representation

question 94

Multiple Choice

Refusal by a client to prepare and sign the representation letter would require the auditor to issue a:

• A)qualified opinion or a disclaimer of opinion.
• B)adverse opinion or a disclaimer of opinion.
• C)qualified or an adverse opinion.
• D)unqualified opinion with an explanatory paragraph.

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Definitions:

Keep Source Formatting & Embed Workbook

A feature in software that allows the user to insert data from an Excel workbook into another document while maintaining the original formatting and linking the data.

Merge Formatting

A feature in word processing and presentation software that combines formatting from multiple sources into a single uniform style.

Use Destination Theme & Embed Workbook

An option in software that allows the user to apply the styling theme of the destination document while embedding external workbook data, for consistent presentation.

Next Button

A user interface element that allows users to proceed to the next step in a process or sequence.