If the Auditor Obtains Sufficient Competent Evidence on the Client's

question 79

Multiple Choice

If the auditor obtains sufficient competent evidence on the client's accounts receivable balance by alternative procedures because it is impractical to confirm accounts receivable,the auditor's opinion should be unqualified and could be expected to

• A) Disclose the fact that alternative procedures were used due to client-imposed scope limitation.
• B) Disclose in the opinion paragraph that confirmation of accounts receivable was impracticable.
• C) Avoid mentioning the alternative procedures.
• D) Include an explanatory paragraph that discloses the performance of alternative procedures.

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Definitions:

Avoidance

Pretends that a conflict doesn’t really exist.

Authoritative Command

A management style where leaders make decisions without consulting subordinates, relying on their authority for compliance.

Unassertive

A behavior pattern in which individuals tend to avoid expressing their opinions or needs, and often accommodate others to avoid conflict.

Principled/Integrative

An approach to negotiation emphasizing mutual gains and outcomes that benefit all parties involved, based on fair standards.