If the auditor obtains sufficient appropriate evidence on the client's accounts receivable balance by alternative procedures because it is impractical to confirm accounts receivable, the auditor's opinion should be unqualified and could be expected to:
A)disclose the fact that alternative procedures were used due to client-imposed scope limitation.
B)disclose in the opinion paragraph that confirmation of accounts receivable was impracticable.
C)avoid mentioning the alternative procedures.
D)include an explanatory paragraph that discloses the performance of alternative procedures.

Question

Quizplus · Accepted Answer

Avoid mentioning the alternative procedures in the audit report is standard practice when the auditor has obtained sufficient appropriate evidence through alternative means, and there is no need to disclose the specific nature of those procedures in the audit report. The goal is to express an unqualified opinion on the financial statements, indicating that they are presented fairly, in all material respects, in accordance with the applicable financial reporting framework. If the auditor has successfully obtained sufficient appropriate evidence through alternative procedures, there is no requirement to specifically mention these procedures in the audit report.

If the Auditor Obtains Sufficient Appropriate Evidence on the Client's