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When the Auditor Is Unable to Obtain Sufficient Appropriate Evidence

Question 69

Multiple Choice

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.

Correct Answer:

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