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:

Employee Productivity

A measure of the efficiency and effectiveness with which employees perform their tasks, often evaluated to improve business operations.

Smaller Screen

Pertains to devices with compact display areas, often affecting user interaction and content visibility.

Clarity

The quality of being clear, understandable, and transparent in communication or presentation.

Mobile Devices

Portable electronic devices such as smartphones and tablets that have computing capabilities and can access the internet.