When the Auditor Is Unable to Obtain Sufficient Competent Evidence

question 13

Multiple Choice

When the auditor is unable to obtain sufficient competent evidence because the client did not allow a procedure to be completed,the report will most likely contain an explanatory paragraph
A qualification after the opinion paragraph

• A)Yes No
• B)Yes Yes
• C)No Yes
• D)No No

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Definitions:

Disruptive Behaviour

Actions that disturb or interrupt normal processes, events, or activities, often marked by aggression or defiance.

Criticize

To express disapproval of someone or something based on perceived faults or mistakes.

Resistance To Extinction

The persistence of a learned behavior even after reinforcement is no longer presented, often observed in conditioning studies.

Negative Reinforcement

Negative reinforcement is a behavioral principle where the removal of an undesirable or unpleasant stimulus following a behavior increases the likelihood of that behavior occurring again in the future.