Due to Time and Staff Restrictions the Auditor Was Unable

question 26

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 per cent 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.

---

Definitions:

Endotracheal Tube

A tube placed through the patient's mouth or nose into the trachea to maintain an open airway, deliver oxygen, anesthesia, or medication, and to facilitate ventilation.

Adhesive Remover

A substance used to easily remove adhesive substances from surfaces, including skin, without causing damage.

Dried Secretions

Accumulated fluids that have hardened on the skin or on mucous membranes due to evaporation or absorption.

Vascular Changes

Alterations in blood vessels that can affect blood flow and are linked to various diseases or aging.