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:

Total Protein Stores

A measure of the total amount of protein contained within the body, important for various bodily functions and health assessments.

Upper Arm Circumference

A measurement used in nutritional assessment and overall health evaluation, reflecting the muscle and fat stores in the upper arm.

Normal Pulse

A measure of the heart rate indicating the number of heartbeats per minute, considered to be within a range that is typical for the age and condition of an individual.

Pulse Grading

The assessment of the pulse to determine its strength, rate, rhythm, and quality, often on a scale from 0 to 4.