When Are an Auditor's Reporting Responsibilities Not Met by Attaching

question 21

Multiple Choice

When are an auditor's reporting responsibilities not met by attaching an explanation of the circumstances and a disclaimer of opinion to the client's financial statement?

• A) When the auditor believes the financial statements are misleading.
• B) When the auditor was unable to observe the taking of the physical inventory.
• C) When the auditor is uncertain about the outcome of a material uncertainty.
• D) When the auditor has performed insufficient auditing procedures to express an opinion.

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Definitions:

Monocots

A group of flowering plants (angiosperms) that have a single embryonic leaf, or cotyledon, in their seeds.

Blade

The broad, flat part of a leaf or similar structure, specialized for photosynthesis in most plants.

Sessile

Describes organisms or parts thereof that are attached directly at the base and are not freely moving.

Leaf

The photosynthetic organ of plants, typically broad and flat, responsible for converting sunlight into energy via photosynthesis.