Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 24

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?
A) Departure from generally accepted accounting principles.
B) Inadequate disclosure of accounting policies.
C) Inability to obtain sufficient competent evidence.
D) Unreasonable justification for a change in accounting principle.