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:

Airports

Complexes that facilitate air transport, including runways, terminals, and support services for passengers and cargo.

Rail

A mode of transport that uses trains and railway tracks to move goods and passengers from one location to another.

Mumbai Dabbawalas

A renowned lunchbox delivery and return system in Mumbai, India, known for its efficiency and accuracy in delivering home-cooked food to office workers.

Train Station

A facility on a railway line where trains regularly stop to load or unload passengers and/or freight.