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:

Socially Enforced

refers to norms, behaviors, or practices that are maintained and regulated within a society through collective agreement or pressure.

Racial Identity

An individual's identification with a particular racial group, influenced by social, historical, and personal factors.

Racial Minorities

Groups of people who are classified or self-identify as belonging to a particular race and are numerically fewer than the dominant group in a given society.

Numeric Majority

A group or category constituting the greater part of a total population, often used in the context of democratic processes or social dynamics.