If the Auditor Lacks Independence, a Disclaimer of Opinion Must

question 154

Multiple Choice

If the auditor lacks independence, a disclaimer of opinion must be issued

• A) if the client requests it.
• B) only if it is highly material.
• C) only if it is material but not pervasive.
• D) in all cases.

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Definitions:

Temporal States

Conditions or states that are temporary and subject to change over time, often used in psychology and philosophy discussions.

Information Sources

Various means from which information can be obtained, including books, journals, websites, and expert interviews, among others.

Personal Sources

Information sources that are personal in nature, such as recommendations from friends or family, influencing a consumer's decision-making process.

Relational Sources

Sources of data or information that involve relationships between entities, often used to understand complex connections or networks.