Whenever the Client Imposes Restrictions on the Scope of the Audit

question 74

Multiple Choice

Whenever the client imposes restrictions on the scope of the audit, the auditor should be concerned that management may be trying to prevent discovery of misstatements. In such cases, the auditor will likely issue a

• A) disclaimer of opinion in all cases.
• B) qualification of both scope and opinion in all cases.
• C) disclaimer of opinion whenever materiality is in question.
• D) qualification of both scope and opinion whenever materiality is in question.

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Definitions:

Environmental Stimulation

Exposure to external stimuli or conditions that affect growth, development, and behavior.

Tendency

An inclination towards a particular characteristic, behavior, or pattern of thought.

Big Five Factors

A theory that describes human personality as comprised of five broad dimensions: openness, conscientiousness, extraversion, agreeableness, and neuroticism.

Personality Inventory

A survey or structured tool aimed at uncovering facets of a person's personality or mental characteristics.