In Which of the Following Situations Would the Auditor Modify

question 100

Multiple Choice

In which of the following situations would the auditor modify the audit report on ICFR?

• A)When the auditor relies on the work of other auditors but decides not to include a reference to the other auditors.
• B)When the auditor is unable to perform all procedures needed to evaluate the internal controls.
• C)When the auditor concludes that management's report on ICFR is not complete or is improperly presented.
• D)When the auditor identifies multiple unrelated significant deficiencies in ICFR.

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Definitions:

Accession

Accession is the act of agreeing to or adhering to an international treaty or the process of adding to one's possessions or territory.

Increase Value

To enhance the worth or price of something through improvements or through natural economic factors.

Diamond

A precious gemstone made of crystallized carbon, known for its extreme hardness and light-reflecting qualities.

Acquisition

The process of obtaining control of another company by purchase or exchange of stock.