When There Is a Restriction on the Scope of the Internal

question 85

Multiple Choice

When there is a restriction on the scope of the internal control over financial reporting (ICFR) engagement,what should the auditor do?

• A)The auditor will either withdraw from the engagement or disclaim an opinion.
• B)The auditor will issue an adverse opinion.
• C)The auditor will issue an opinion on the ICFR based on another audit firm's work.
• D)The auditor will report this directly to the Treadway Commission.

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Definitions:

Braided Streams

Networks of river channels that are separated by small, often temporary, islands called braid bars, typically found in environments with high sediment loads.

Cutoff Meanders

These are bends in a river that have been isolated from the main flow due to the river carving a shorter path.

Braided Stream

A network of river channels separated by small, often temporary, islands called braid bars, typically found in areas with high sediment supply.

Sinuosity

The measure of how much a river or stream meanders or the degree of its winding path.