An Auditor Was Unable to Obtain an Audited Financial Report

question 54

Multiple Choice

An auditor was unable to obtain an audited financial report or other evidence supporting an entity's investment in a foreign subsidiary considered material to the financial report. Between which of the following opinions
Should the entity's auditor choose?

• A) Qualified and disclaimer.
• B) Qualified and adverse.
• C) Disclaimer and unmodified with an Emphasis of Matter.
• D) Adverse and unmodified with an Emphasis of Matter.

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Definitions:

Exceptions

Instances or conditions that deviate from the general rule or law.

Locate Witness

The process of finding individuals who possess firsthand information or evidence relevant to a legal case or investigation.

Direct Evidence

Evidence that directly proves a fact, without needing inference or presumption.

Circumstantial Evidence

Evidence that relies on an inference to connect it to a conclusion of fact, rather than direct observation.