When the Auditor Is Unable to Determine the Amounts Associated

question 46

Multiple Choice

When the auditor is unable to determine the amounts associated with the illegal acts of entity personnel because of an inability to obtain adequate evidence, the auditor should issue a(n) :

• A)"subject to" qualified opinion.
• B)disclaimer of opinion.
• C)adverse opinion.
• D)unqualified opinion with a separate explanatory/emphasis-of-matter paragraph.

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Definitions:

Diverse Cultures

Refers to the variety and differences within and between cultures, including beliefs, practices, rituals, and values.

Communication

The process of exchanging information, ideas, or feelings between individuals or groups, through speaking, writing, or using some other medium.

Physical Appearance

The outward look or aspect of an individual, including features, body shape, clothing, and other visible attributes.

Nonverbal Messages

Nonverbal messages are forms of communication without the use of spoken words, including body language, gestures, facial expressions, and tone of voice, which can convey emotions and intentions.