When the Client Fails to Include Information That Is Necessary

question 164

Multiple Choice

When the client fails to include information that is necessary for the fair presentation of financial statements in the body of the statements or in the footnotes,

• A) it is the auditor's responsibility to present the information in the audit report.
• B) the auditor should issue a qualified or an adverse opinion.
• C) the qualification is put in an added paragraph preceding the opinion.
• D) all of the above.

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Definitions:

Trait Theorists

Psychologists who study personality, focusing on identifying and measuring the stable characteristics that make up individual personalities.

Behavior Tendencies

Predominant patterns or inclinations in an individual's actions or conduct, often shaped by past experiences and biological factors.

Unconscious

The part of the mind that contains thoughts, memories, and desires that are outside of conscious awareness but can still influence behavior.

Childhood Experiences

Events, interactions, and learnings that occur during the early years of life, shaping an individual's personality and behavior.