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:

Precipitation

Any form of water - liquid or solid - that falls from the atmosphere and reaches the ground, including rain, snow, sleet, and hail.

Undercutting

The process of eroding the base or lower part of a structure or landform, often leading to its collapse or the formation of overhangs.

Volcanic Eruption

The process of magma, ash, and gases being expelled from a volcano, which can have significant impacts on landscapes, atmospheres, and human populations.

Oversteepening

A geomorphological process where slopes become excessively steep in relation to the stability of their materials and gravitational forces, often leading to landslides.