If the Client Refuses to Prepare and Sign a Letter

question 15

True/False

If the client refuses to prepare and sign a letter of representation, the auditor would be required to issue either a qualified opinion or a disclaimer of opinion.

---

Definitions:

Perceptual Set

A readiness to perceive or interpret stimuli in a particular way based on expectations, experiences, emotions, and culture.

Weber's Law

A principle stating that the smallest change in a physical stimulus that can be detected is a constant proportion of the stimulus level.

Masking Stimulus

A stimulus used to interfere with the perception of another stimulus, often used in research to study attention and perception processes.

Stationary Object

An object that is not in motion; remaining in the same place relative to its surroundings.