Due to Time and Staff Restrictions the Auditor Was Unable

question 21

Multiple Choice

Due to time and staff restrictions the auditor was unable to attend the inventory stocktake at a remote branch location for Outback Ltd. The inventory at this site accounted for 30% of total assets. Alternative procedures were applied
Satisfactorily. The auditor should issue:

• A) an unmodified opinion.
• B) an unmodified opinion with an Emphasis of Matter.
• C) a disclaimer of opinion.
• D) a qualified opinion.

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Definitions:

Experiences

The knowledge or practical wisdom gained from what one has observed, encountered, or undergone.

Electrical Activity

The movement of electrically charged particles within a system, such as the flow of ions in neurons during brain activity.

Brain

The organ located in the head of an organism that coordinates its actions and sensory information by transmitting signals to and from different parts of its body.

Millisecond

A unit of time equal to one thousandth of a second, often used to measure very short durations.