In Which One of the Following Instances Would an Auditor

question 62

Multiple Choice

In which one of the following instances would an auditor most likely issue a disclaimer of opinion?

• A)Management will not sign a management representation letter.
• B)Management declines to provide a statement of cash flows.
• C)The auditor is independent of the client.
• D)The auditor is unable to confirm receivables but performs alternative procedures.

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Definitions:

Diagnosis Code

A standardized value used to classify a diagnosis for purposes such as billing and health records, often based on systems like ICD-10.

Produce a Flag

The action or process of creating or manufacturing a flag.

EHR System

Electronic Health Record System; a digital version of a patient's paper chart, making health information instantly accessible and shareable to authorized users.

Document

A written, typed, or electronic form of communication or piece of information.