The Auditor Is Unable to Reach a Conclusion as to the Reasonableness

question 55

Multiple Choice

The auditor is unable to reach a conclusion as to the reasonableness of management's representations. The auditor will have to consider issuing a(n) :

• A) qualified opinion because of inadequate disclosure.
• B) qualified opinion because of uncertainty.
• C) qualified opinion or a disclaimer of opinion.
• D) adverse opinion.

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Definitions:

Copy

The action of duplicating data or files from one location to another; commonly used in computer operations to create a duplicate instance of a file.

Move

The action or command in computing to change the location of files, directories, or objects from one place to another.

Files

Digital documents, images, or other content stored on a computer or digital storage medium.

Recycle Bin

A folder on a computer where deleted files are temporarily stored, giving users an opportunity to restore them before they are permanently erased.