Which of the Following Is the Least Persuasive Documentation in Support

question 65

Multiple Choice

Which of the following is the least persuasive documentation in support of an auditor's opinion?

• A) Schedules of details of physical inventory counts conducted by the entity.
• B) Notation of auditor's inferences drawn from ratios and trends.
• C) Notation of appraisers' conclusions documented in the auditor's working papers.
• D) Lists of negative confirmation requests for which no response was received by the auditor.

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Definitions:

Undue Influence

Manipulation or pressure exerted by one person over another, undermining the latter's free will or judgment, particularly in legal or contractual contexts.

Duress

Force or pressure to enter into a contract.

Lack Of Intention

The absence of a deliberate plan or purpose in performing an action, which can affect the legal interpretation of events or documents.

Unconscionability

A situation where a contract or transaction is so unfair or one-sided that it is deemed oppressive and unenforceable under the law.