When a Pervasive Scope Limitation Exists

question 30

Multiple Choice

When a pervasive scope limitation exists,

• A) a disclaimer of opinion rather than a qualified opinion is generally required.
• B) the auditor's responsibility paragraph is modified to indicate that the auditor was not able to obtain sufficient appropriate evidence to express an audit opinion.
• C) sections of the auditor's responsibility paragraph are eliminated to avoid stating anything that might lead readers to believe that other parts of the financial statements might be fairly stated.
• D) all of the above.

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Definitions:

Description

The act of detailing or representing something verbally or in written form to convey its characteristics, functions, or qualities.

Empirical Data Collection

The process of gathering information by direct or indirect observation or experience, without theoretical speculation.

Statistical Testing

A mathematical procedure to determine if there is a significant difference between groups or conditions in a study.