When the Entity Fails to Include Information That Is Necessary

question 20

Multiple Choice

When the entity fails to include information that is necessary for the fair presentation of financial statements in the body of the statements or in the related footnotes,it is the responsibility of the auditor to present the information,if practicable,in the auditor's report and express a(n)

• A) qualified opinion or a disclaimer of opinion.
• B) qualified opinion or an adverse opinion.
• C) adverse opinion or a disclaimer of opinion.
• D) qualified opinion or an unqualified opinion.

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Definitions:

Ambiguous Family

A term used to describe family structures that do not conform to traditional norms, often involving complex relationships and living arrangements.

Surrogate Motherhood

A form of assisted reproductive technology where a woman (surrogate mother) agrees to carry and give birth to a child for another person or couple who will become the child's parent(s) after birth.

Parthenogenesis

A form of asexual reproduction found in females where growth and development of embryos occur without fertilization by a male.

Artificial Insemination

A medical procedure that involves directly inserting sperm into a woman’s cervix or uterus to achieve pregnancy without sexual intercourse.