Dillon Is Auditing Byrne Corp

question 14

Multiple Choice

Dillon is auditing Byrne Corp., a public company. Byrne recently implemented a new accounting system. As part of the ICFR audit, Dillon discovers that material controls surrounding access to the new software were only partially installed. Dillon should:

• A) withdraw from the audit.
• B) issue a disclaimer opinion on the ICFR.
• C) issue an adverse opinion on the ICFR.
• D) depending on the circumstances, the auditor may choose any of the above.

---

Definitions:

Down Syndrome

A genetic disorder caused by the presence of all or part of a third copy of chromosome 21, characterized by distinctive physical features and some degree of cognitive disability.

Chromosomal Damage

Structural or numerical alterations in chromosomes that can lead to various genetic disorders or diseases.

Carriers of PKU

are individuals who possess one defective gene for phenylketonuria (PKU) from one parent, potentially passing the condition to their offspring, but typically do not exhibit symptoms themselves.

Disorder Development

Disorder development relates to the progression or emergence of psychological, physical, or developmental conditions that interrupt normal functioning.