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:

Save Face

Actions taken to preserve one's reputation or dignity in the face of embarrassing or compromising situations.

Ethical Decisions

Choices made based on moral principles and values, often reflecting considerations of what is right and fair.

Escalation of Commitment

A psychological pattern where individuals or groups continue to invest in a decision despite facing increasingly negative outcomes or feedback.

Perceptual Biases

Cognitive biases that influence how we perceive and interpret information about people, objects, or events, often leading to distorted judgments.