An Auditor Has Been Unable to Obtain the Audited Financial

question 43

Multiple Choice

An auditor has been unable to obtain the audited financial report for the entity's major foreign subsidiary due to civil unrest in that country.The appropriate auditor's report is:

• A)an unmodified opinion on the consolidated accounts but a qualified opinion on the parent company's accounts.
• B)an unmodified opinion with an Emphasis of Matter paragraph.
• C)a qualified opinion or a disclaimer of opinion.
• D)a qualified opinion or an adverse opinion.

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Definitions:

OOS Specification

Specifications that detail the criteria under which a vehicle or component is considered Out of Service due to safety or regulatory non-compliance.

Maintenance Documents

Records and logs that track the performance, repairs, and scheduled maintenance of machinery or vehicles to ensure proper functioning.

Driver Inspection Report

Driver Inspection Report is a document completed by vehicle operators to record the condition of their vehicle, noting any defects or maintenance needs to ensure safety and compliance.

Antifreeze Mixture

A solution, typically comprising water and ethylene glycol or propylene glycol, used in vehicle cooling systems to prevent freezing and overheating.