If the Auditors Obtains Sufficient Appropriate Evidence on the Entity's

question 50

Multiple Choice

If the auditors obtains sufficient appropriate evidence on the entity's accounts receivable balance by alternative procedures because it is impracticable to confirm accounts receivable,the opinion on the entity's financial statements should be unmodified and would

• 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)Not mention the alternative procedures.
• D)Include an other-matter paragraph that discloses the performance of alternative procedures.

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Definitions:

Conditions of Worth

The belief that one must meet certain standards in order to earn positive regard from others, impacting self-esteem and self-worth.

Positive Self-Regard

A person's overall subjective emotional evaluation of their own worth or the attitude towards oneself in a positive manner.

Unconditional Positive Regard

A therapeutic concept where a therapist accepts and supports a client without judgment, regardless of the client's actions or feelings.

Collective Unconscious

A concept in psychology proposing the existence of shared, universal psychic structures inherited among people, proposed by Carl Jung.