Which of the Following Guidelines Should Be Followed When a Disclaimer

question 17

Multiple Choice

Which of the following guidelines should be followed when a disclaimer of opinion is issued?

• A)The report should identify the financial statements accompanying the disclaimer of opinion.
• B)The report should be addressed to the client and specific users who originally retained the auditors.
• C)If the disclaimer is due to a lack of independence,the report should indicate the specific reasons for the auditors not being independent.
• D)The report should include a reference to any auditing procedures performed prior to issuing the disclaimer.

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Definitions:

Glands

Organs in the body that secrete hormones or other substances directly into the blood (endocrine) or into cavities inside the body or its outer surface (exocrine).

Epithelial

Relating to the thin tissue forming the outer layer of a body's surface and lining the alimentary canal and other hollow structures.

Connective

A type of tissue in the body that supports, binds together, or separates other tissues and organs.

Epithelial Cell Surfaces

The outer layers of cells that line the surfaces and cavities of organs, vessels, and the body, serving as a protective barrier.