Under GAAS

question 23

Multiple Choice

Under GAAS,:

• A) the auditor can amend the language of the ICFR audit report.
• B) the auditor can issue an adverse opinion on the ICFR without withdrawing from the engagement.
• C) the auditor cannot issue an adverse opinion on ICFR without citing scope limitation.
• D) the auditor can issue an adverse opinion on the ICFR only if (s)he issues a qualified opinion on the financial statements.

---

Definitions:

Arguments

Values or variables passed to a function or procedure when it is called.

Integer Value

An integer value refers to a numerical value without a fractional component, used in programming to perform mathematical operations.

Mathematical Function

A relation or expression involving one or more variables that produces a unique output for each set of inputs.