When Are an Auditor's Reporting Responsibilities Not Met by Attaching

question 28

Multiple Choice

When are an auditor's reporting responsibilities not met by attaching an explanation of the circumstances and a disclaimer of opinion to the entity's financial statement?

• A)When the independent auditor with sufficient appropriate evidence believes the financial statements are not prepared in accordance with GAAP.
• B)When the auditor was unable to observe the taking of the physical inventory.
• C)When the auditor is not independent.
• D)When the auditor has performed insufficient auditing procedures to express an opinion.

---

Definitions:

Opposite Sex

A term typically used to refer to individuals of the gender different from oneself, often in the context of sexual or romantic attraction.

Sexual Partners

Individuals with whom one engages in sexual activities, within varied contexts ranging from casual encounters to long-term relationships.

Gender Identity

An individual's personal sense of their own gender, which may or may not correspond with the sex assigned at birth.

Biological

Pertaining to the science of life or living organisms, including their structure, function, growth, evolution, and distribution.