Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 23

In which of the following situations will an auditor ordinarily choose between expressing a qualified opinion or an adverse opinion a. The auditor did not observe the entity's physical inventory and is unable to become satisfied as to its balance by other auditing procedures.
B) The financial statements fail to disclose information that is required by the financial reporting framework.
C) The auditor is asked to report only on the entity's balance sheet and not on the other basic financial statements.
D) Events disclosed in the financial statements cause the auditor to have substantial doubt about the entity's ability to continue as a going concern.