If It Is Not Possible to Obtain Sufficient Appropriate Audit

question 51

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 CPA Canada.
• D) express an unqualified opinion with an emphasis of matter.

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Definitions:

Adverse Conditions

Unfavorable or harmful environments or situations that can negatively impact health, well-being, or performance.

Risk Factors

Elements or circumstances that increase the likelihood of developing a disease or injury.

Culture

The shared beliefs, customs, arts, institutions, and all other products of human work and thought created by a group of people.

Same-Sex Couples

Same-sex couples are romantic partnerships between two individuals of the same sex, recognized in various legal, social, and cultural contexts.