When the Auditor Is Unable to Determine the Amounts Associated

question 73

Multiple Choice

When the auditor is unable to determine the amounts associated with the illegal acts of client personnel because of an inability to obtain adequate evidence,the auditor should issue a(n)

• A) "Subject to" qualified opinion.
• B) Disclaimer of opinion.
• C) Adverse opinion.
• D) Unqualified/unmodified opinion with a separate explanatory/emphasis-of-matter paragraph.

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Definitions:

Sensory Register

The initial processing system that holds incoming sensory information for a very short period of time, allowing it to be perceived.

Subsystems

Components of a larger system that work together to achieve a common goal, each performing a specific function within the overall system.

Declarative Memories

Memories that can be consciously recalled such as facts and events.

Recognition

The cognitive process of identifying a familiar object, concept, or piece of information from previous encounters or knowledge.