If It Is Impracticable to Confirm Accounts Receivable but the Auditor

question 47

Multiple Choice

If it is impracticable to confirm accounts receivable but the auditor obtains sufficient,appropriate evidence to verify the receivable balance by performing alternative procedures,the auditor's opinion should be unqualified.The audit report should ________.

• A)disclose the fact that alternative procedures were used because of a client-imposed scope limitation
• B)disclose in the opinion paragraph that confirmation of accounts receivable was impracticable
• C)not mention the alternative procedures
• D)include an explanatory paragraph that discloses the performance of alternative procedures

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Definitions:

Dark Triad

A psychological term referring to the personality traits of narcissism, Machiavellianism, and psychopathy, which are typically associated with a callous-manipulative interpersonal style.

Malicious Traits

Characteristics or qualities of an individual that are harmful, cruel, or ill-intentioned.

Offensive Behavior

Actions or words that are hurtful, insulting, or intended to harm someone.