Whenever the Client Imposes Restrictions on the Scope of the Audit

question 74

Multiple Choice

Whenever the client imposes restrictions on the scope of the audit, the auditor should be concerned that management may be trying to prevent discovery of misstatements. In such cases, the auditor will likely issue a

• A) disclaimer of opinion in all cases.
• B) qualification of both scope and opinion in all cases.
• C) disclaimer of opinion whenever materiality is in question.
• D) qualification of both scope and opinion whenever materiality is in question.

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Definitions:

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The branch of science that explores the chemical processes and substances occurring within living organisms.

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