When Are an Auditor's Reporting Responsibilities Not Met by Attaching

question 16

Multiple Choice

When are an auditor's reporting responsibilities not met by attaching an explanation of the circumstances and a disclaimer of opinion to the entity's financial statement?

• A) When the auditor believes the financial statements are misleading.
• B) When the auditor was unable to observe the taking of the physical inventory.
• C) When the auditor is uncertain about the outcome of a material uncertainty.
• D) When the auditor has performed insufficient auditing procedures to express an opinion.

---

Definitions:

Otomycosis

A fungal infection of the ear, usually affecting the ear canal, characterized by pain, itchiness, and possible hearing loss.

Fenestration

A surgical procedure that creates an opening, especially used in ear surgery to restore hearing.

Eustachian

Pertains to the Eustachian tube, a canal that connects the middle ear to the nasopharynx, which helps equalize air pressure on both sides of the eardrum.

Eustachean

Relating to the Eustachian tube, which connects the middle ear cavity with the nasopharynx, helping equalize air pressure on both sides of the eardrum.