An example of a scenario which would cause the auditors to modify the opinion on internal control would be _______.
A)hiring of a new Chief Operating Officer
B)there is a restriction on the scope of the auditor's work
C)there is a restriction on the scope of the prior auditor's work
D)certain analytical procedures conducted yield expected results

Question

Quizplus · Accepted Answer

If the auditor is restricted from performing certain procedures that are necessary to obtain sufficient evidence for the audit, this could lead to a modification in the opinion on internal control. This could be due to factors such as management's refusal to provide certain documents or access to certain individuals or departments. The hiring of a new Chief Operating Officer or the results of certain analytical procedures are unlikely to cause a modification in the opinion on internal control. A restriction on the scope of the prior auditor's work may be relevant, but it would depend on the reasons for the restriction and the impact on the current audit.

An Example of a Scenario Which Would Cause the Auditors