In Which of the Following Situations Would an Auditor Ordinarily

question 31

Multiple Choice

In which of the following situations would an auditor ordinarily choose between expressing an "except for" qualified opinion or an adverse opinion?

• A)The auditor did not observe the entity's physical inventory and is unable to become satisfied as to its balance by other auditing procedures.
• B)The financial statements fail to disclose information that is required by generally accepted accounting principles.
• C)The auditor is asked to report only on the entity's balance sheet and not on the other basic financial statements.
• D)Events disclosed in the financial statements cause the auditor to have substantial doubt about the entity's ability to continue as a going concern.

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Definitions:

Pseudostratified Epithelium

A type of tissue lining some internal organs and passages, appearing as multiple layers but actually consists of a single layer of irregularly shaped cells.

Simple Columnar Epithelium

A single layer of tall, closely packed cells, aligned in a row, found in areas such as the digestive tract, where they play roles in absorption, secretion, and protection.

Stratified Columnar Epithelium

A type of epithelial tissue composed of several layers of column-shaped cells, designed to protect or secrete substances.

Oblique Section

A type of anatomical slice or section that is cut at an angle to the main axis of an organ or part of the body, providing a view that is between transverse and longitudinal.