When the Auditor Is Unable to Obtain Sufficient,competent Evidence Concerning

question 47

True/False

When the auditor is unable to obtain sufficient,competent evidence concerning the beginning inventory,which is material,the report is modified by adding an explanatory paragraph prior to the opinion paragraph and the auditor would issue an adverse opinion.

---

Definitions:

Energy Efficiency

The practice of using less energy to provide the same service or achieve the same result.

Green Roofs

Rooftops covered with vegetation and soil or a growing medium, installed over a waterproof membrane, to improve building insulation, reduce urban heat islands, and create habitats.

Geothermal Heat Pumps

Systems that use the stable underground temperature to provide heating, cooling, and hot water for buildings.