When the auditor is unable to obtain sufficient appropriate evidence because the

Question

When the auditor is unable to obtain sufficient appropriate evidence because the client did not allow a procedure to be completed, which of the following would the report most likely contain?

a.

A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: No.

b.

A Qualification: Yes; An Explanatory Paragraph After the Opinion Paragraph: Yes.

c.

A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: Yes.

d.

A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: No.

Explanation / Answer

Answer is C A Qualification: No; An Explanatory Paragraph After the Opinion Paragraph: Yes.

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