If the auditors obtains sufficient appropriate evidence on the entity's accounts receivable balance by alternative procedures because it is impracticable to confirm accounts receivable,the opinion on the entity's financial statements should be unmodified and would
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) not mention the alternative procedures.
D) include an other-matter paragraph that discloses the performance of alternative procedures.

Question

Quizplus · Accepted Answer

If the auditor obtains sufficient appropriate evidence through alternative procedures, there is no need to mention the use of these procedures in the audit report, as the opinion on the financial statements remains unmodified.

If the Auditors Obtains Sufficient Appropriate Evidence on the Entity's