Restrictions Imposed by an Entity Prohibited the Observation of Physical

question 52

Multiple Choice

Restrictions imposed by an entity prohibited the observation of physical inventories,which accounted for 35% of total assets.Alternative auditing procedures were not feasible,although the auditors were able to examine satisfactory evidence for all other items in the financial statements.The auditors would most likely express

• A)A qualified opinion on the entity's financial statements,referring to a departure from generally accepted accounting principles.
• B)A disclaimer of opinion on the entity's financial statements.
• C)An unmodified opinion on the entity's financial statements with an additional paragraph.
• D)An unmodified opinion on the entity's financial statements with a modification of the Auditor's Responsibility section.

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Definitions:

Semi-Fowler's Position

A bed position where the patient's upper body is raised to a 30-45 degree angle, improving comfort and breathing.

Supine Position

Lying on the back with the face upward, a position commonly used in medical examinations or procedures.

Cerebrum

The largest part of the brain, responsible for higher brain functions, including thought, action, and sensory processing.

Cerebellum

A region of the brain that plays an important role in motor control, and can also contribute to cognitive functions such as attention and language.