Under Which of the Following Circumstances Would a Disclaimer of Opinion

question 1

Multiple Choice

Under which of the following circumstances would a disclaimer of opinion not be appropriate?

• A)The client refuses to allow the auditor to review the minutes of the board of director's meetings.
• B)The client refused to provide a signed management representation letter.
• C)The auditor is engaged after the year-end and is unable to observe ending physical inventories,which are highly material.
• D)The auditor has identified illegal payments to foreign officials made by the client's management.

---

Definitions:

Pre-Migration Labor Force

The workforce available in a region or country before significant migration flows occur.

Country of Origin

The country where goods were manufactured or produced, which can influence consumer perceptions and regulatory standards.

Labor Migration

The movement of workers from one area to another, often from one country to another, in search of better employment opportunities and living conditions.

Explicit Cost

Direct, out-of-pocket payments for goods or services used in the production of a product.