An Auditor Was Unable to Obtain Audited Financial Statements or Other

question 15

Multiple Choice

An auditor was unable to obtain audited financial statements or other evidence supporting an entity's investment in a large foreign subsidiary. Between which of the following reports should the auditor choose?

• A) Adverse and unqualified/unmodified with an explanatory/emphasis-of-matter paragraph added.
• B) Disclaimer and unqualified/unmodified with an explanatory/emphasis-of-matter paragraph added.
• C) Qualified and adverse.
• D) Qualified and disclaimer.

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Definitions:

Anorexia

A disorder characterized by substantially below-normal body weight, overwhelming fear of weight increase, and a misperception of one’s physical size or shape.

Calorie-Restrictive Dieting

A dietary regimen that reduces calorie intake below daily requirements in order to achieve weight loss.

Extended Periods

Lengthy durations of time, often longer than normal or expected.

Feelings Of Guilt

Emotional experiences that arise from the belief that one has done something wrong or failed to do something right.