An Auditor Most Likely Would Issue a Disclaimer of Opinion

question 26

Multiple Choice

An auditor most likely would issue a disclaimer of opinion because of ________.

• A) inadequate disclosure of material information
• B) the omission of the statement of cash flows
• C) a material departure from generally accepted accounting principles
• D) management's refusal to furnish written representations

---

Definitions:

Temperature Change

Refers to variations in the average temperature of an environment or the Earth over a specific period, significantly influencing climate patterns and ecosystems.

Earth's Atmosphere

The layer of gases surrounding Earth, essential for life, as it provides air, protects from harmful rays of the sun, and maintains the planet's temperature.

CFCs

Chlorofluorocarbons, a class of chemical compounds used in refrigeration, air conditioning, and aerosol propellants, known to contribute to ozone depletion.

Troposphere

The lowest layer of Earth's atmosphere where most of the planet's weather occurs, extending up to about 10 km above the surface.