题目
题目

ACCT:4100:0001 Fall25 Final Exam- Requires Respondus LockDown Browser

单项选择题

In which of the following circumstances would an auditor usually choose between issuing a qualified opinion or a disclaimer of opinion on a client’s financial statements?

选项
A.The audit client failed to follow GAAP for a material account.
B.The auditor determined they were not independent after the audit had begun.
C.The audit client fails to make the required disclosure of a related party transaction.
D.The auditor was unable to conduct the physical inventory observation at the end of the year and was unable to collect sufficient audit evidence through alternative audit procedures.
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思路分析
Question restated: In which of the following circumstances would an auditor usually choose between issuing a qualified opinion or a disclaimer of opinion on a client’s financial statements? Answer options analyzed individually: Option 1: 'The audit client failed to follow GAAP for a material account.' If GAAP noncompliance is material but not pervasive, the auditor would typically issue a qualified or adverse opinion depending on materiality and pervasiveness. A failure to follow GAAP is a misstatement of the financial statements rather than a scope limitation. This scenario affects the content of the financial statements rather than the auditor’s ability to obtain su......Login to view full explanation

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Which of the following would be issued if the auditor believes the financial statements are presented in conformity with generally accepted accounting principles (GAAP)?

Which of the following is not one of the four basic types of auditor report?

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