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:

P-bar

The average proportion of units in a sample that exhibit a particular characteristic, used in quality control processes.

Z-value

A statistical measure representing the number of standard deviations from the mean a data point is.

Lower Limit

The lowest value in a set of data, or the minimum value that a certain variable, function, or sequence can assume.

Specification Limits

Pre-determined bounds that define the acceptable range of variation for a product's characteristics or a process's outputs.