If It Is Not Possible to Obtain Sufficient Appropriate Audit

question 23

Multiple Choice

If it is not possible to obtain sufficient appropriate audit evidence, the auditor should:

• A) express an unqualified opinion.
• B) express a qualified, adverse or disclaimer of opinion.
• C) report the client to CICA.
• D) express an unqualified opinion with an emphasis of matter.

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Definitions:

Underapplied

A situation where the applied cost in accounting is less than the actual cost incurred.

Cost of Goods Sold

The expenses directly related to the manufacturing of products sold by a business, encompassing both the cost of materials and labor specifically utilized in the production of those goods.

Employee Time Ticket

A document that records the amount of time an employee has worked on various tasks.

Cafeteria

A type of food service location within an institution, where patrons use a line to select from various dishes available on a self-service basis.