The Most Common Case in Which Conditions Beyond the Client's

question 34

Multiple Choice

The most common case in which conditions beyond the client's and auditor's control cause a scope restriction in an engagement is when the

• A) auditor is not appointed until after the client's year-end.
• B) client won't allow the auditor to confirm receivables for fear of offending its customers.
• C) auditor doesn't have enough staff to satisfactorily audit all of the client's foreign subsidiaries.
• D) client is going through Chapter 11 bankruptcy.

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Definitions:

McDonaldization

A term used by sociologist George Ritzer to describe the process by which the principles of the fast-food restaurant are coming to dominate more and more sectors of American society as well as of the rest of the world.

Predictability

The ability to foretell future events or behaviors based on patterns or known information.

Standardization

The process of developing and implementing technical standards to ensure consistency, safety, and interoperability of products and services.

George Ritzer

George Ritzer is a prominent American sociologist known for his contributions to consumer culture theory, globalization, and his concept of McDonaldization.