If the Auditor Is Not Able to Obtain Sufficient Appropriate

question 24

Multiple Choice

If the auditor is not able to obtain sufficient appropriate audit evidence, the appropriate audit opinion will either be:

• A) a qualified opinion or an unqualified opinion.
• B) a disclaimer of opinion or an emphasis of matter.
• C) a qualified opinion or disclaimer of opinion.
• D) an emphasis of matter or a qualified opinion.

---

Definitions:

Mental Retardation

An outdated and now insensitive term formerly used to describe individuals with significant limitations in intellectual functioning and adaptive behavior.

Language Skills

The ability to communicate effectively in a specific language, encompassing reading, writing, speaking, and listening.

Language Deficits

Impairments or difficulties in the ability to understand or produce speech, often resulting from brain damage or developmental disorders.

Sensitive Period Hypothesis

The theory that there are certain periods in human development where the brain is particularly receptive to learning specific types of information or skills.