An Audit Client Has Refused to Allow the Auditors to Perform

question 27

Multiple Choice

An audit client has refused to allow the auditors to perform a presumptively mandatory auditing procedure and there are no other effective alternate procedures available. The circumstance would normally result in the issuance of:

• A) A disclaimer of opinion.
• B) An adverse opinion.
• C) A standard unmodified opinion with a qualified scope paragraph.
• D) An unmodified report with an emphasis-of-matter paragraph.

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Definitions:

Legal Status

The classification of an individual's or entity's standing under the law, which can affect rights, responsibilities, and jurisdiction.

Value Determination

The process of calculating or assessing the worth of an asset, company, or financial product.

Secretary of State

A senior official who is responsible for the foreign affairs in the United States, or a governmental official with varied duties in other jurisdictions.

Court Intervention

The act of a court taking action or stepping into a situation to make a legal decision or enforce laws.