As a Result of Management's Refusal to Permit the Auditor

question 15

Multiple Choice

As a result of management's refusal to permit the auditor to physically examine inventory, the auditor must depart from the unmodified opinion audit report because

• A) the financial statements have not been prepared in accordance with GAAP.
• B) the scope of the audit has been restricted by circumstances beyond either the client's or auditor's control.
• C) the financial statements have not been audited in accordance with GAAS.
• D) the scope of the audit has been restricted.

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Definitions:

Cognitive Development

The process of growth and change in intellectual capabilities such as thinking, reasoning, and understanding.

WAIS

The Wechsler Adult Intelligence Scale, a widely used test designed to measure the intelligence of adults and older adolescents.

KABC-II

The Kaufman Assessment Battery for Children, Second Edition (KABC-II) is a comprehensive cognitive assessment tool for children that evaluates processing and cognitive abilities.

Wechsler Scales

A set of standardized tests designed to measure intelligence and cognitive ability in children and adults.