If the Scope Restriction Imposed by the Client Is So

question 146

Multiple Choice

If the scope restriction imposed by the client is so material that the overall fairness of the financial statements is in question, the auditor should issue a(n)

• A) standard unmodified opinion.
• B) disclaimer of opinion.
• C) adverse opinion.
• D) unmodified opinion with revised wording in the scope paragraph.

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Definitions:

Manufacturing Facility

A place where goods are produced in large quantities through a systematic process involving machinery, labor, and other resources.

Routing

The process of selecting paths in a network along which to send network traffic.

Production Control

The systematic planning, coordination, and direction of all manufacturing activities and processes to achieve production objectives efficiently.

Just-in-time System

A production strategy that strives to improve a business's return on investment by reducing in-process inventory and associated carrying costs, delivering materials just as they are needed in the production process.