An Auditor Was Unable to Obtain an Audited Financial Report

question 55

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:

Obsessive-Compulsive Disorder

A mental disorder characterized by persistent, unwanted thoughts (obsessions) and repetitive behaviors (compulsions) as a way to manage anxiety.

Agoraphobia

is an anxiety disorder characterized by intense fear of places or situations where escape might be difficult or help might not be available, often leading to avoidance behaviors.

Panic Disorder

A type of anxiety disorder characterized by sudden and repeated episodes of intense fear accompanied by physical symptoms such as chest pain, heart palpitations, shortness of breath, dizziness, or abdominal distress.

Generalized Anxiety Disorder

A mental health disorder characterized by excessive and uncontrollable worry about everyday things across many different situations.