In Which of the Following Circumstances Is an Auditor Most

question 38

Multiple Choice

In which of the following circumstances is an auditor most likely to express a disclaimer of opinion?

• A)The chief executive officer refuses the auditor access to minutes of board of directors' meetings.
• B)Tests of controls show that the entity's internal control system is so poor that it cannot be relied upon.
• C)The financial statements are not in accordance with the CPA Canada Handbook regarding the capitalization of leases.
• D)Information comes to the auditor's attention that raises substantial doubt about the entity's ability to continue as a going concern.

---

Definitions:

Lumbar Muscles (lower Back)

A group of muscles in the lower back region that support the spine, assist in movement, and maintain posture.

Stretching Exercise

Activities or movements aimed at increasing muscle flexibility and joint range of motion.

Lie Flat

A body position where an individual lays down horizontally on a surface with the back facing down and is often advised for various health reasons.

Gait Belt

A safety device used by caregivers to support a person who is unsteady on their feet during walking or transferring.