When Circumstances Preclude an Auditor from Performing Certain Procedures and the Auditor

question 80

True/False

When circumstances preclude an auditor from performing certain procedures and the auditor can be satisfied using other alternative procedures,a disclaimer of opinion will be issued.

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Definitions:

Obscure

To make something difficult to see or to make unclear, either literally by blocking light or figuratively by being difficult to understand.

Chordates

A large phylum of animals that includes all vertebrates as well as two groups of invertebrates, characterized by having a notochord at some stage of their development.

Ediacaran Fauna

Ediacaran fauna is a group of animal species that existed during the Ediacaran period, just before the Cambrian. The oldest Ediacaran fossils are about 570 million years old. Ediacarans included diverse species that looked like fronds, geometrical disks, and blobs covered with tire tracks. They appear to have become extinct 540 million years ago, although some researchers argue that certain Ediacaran taxa belong to extant animal clades.

Extinction

Refers to the permanent loss of a species. It is marked by the death or failure to breed of the last individual.