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If It Is Impracticable to Confirm Accounts Receivable but the Auditor

Question 35

Multiple Choice

If it is impracticable to confirm accounts receivable but the auditor obtains sufficient,appropriate evidence to verify the receivable balance by performing alternative procedures,the auditor's opinion should be unqualified.The audit report should ________.


A) disclose the fact that alternative procedures were used because of a 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 explanatory paragraph that discloses the performance of alternative procedures

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