When the Auditor Is Unable to Determine the Amounts Associated

question 34

Multiple Choice

When the auditor is unable to determine the amounts associated with the illegal acts of entity personnel because of an inability to obtain adequate evidence, the auditor should issue a(n)

• A) "Subject to" qualified opinion.
• B) Disclaimer of opinion.
• C) Adverse opinion.
• D) Unqualified/unmodified opinion with a separate explanatory/emphasis-of-matter paragraph.

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Definitions:

Situational Attributions

The process of explaining the behavior of others based on external factors or the context of their actions.

Dispositional Causes

Factors related to an individual's personality, traits, or temperament that influence their behavior and actions.

Reciprocal Liking

Reciprocal liking refers to the phenomenon where individuals are more likely to feel attracted to and like someone who feels the same way towards them.

Self-Serving Bias

The common tendency to attribute one's successes to personal characteristics and failures to external factors.