Question 1
A restriction on the scope of the auditor's examination requires
◦ a qualifying paragraph to be included in the introduction.
◦ a qualifying paragraph preceding the opinion paragraph.
◦ a disclaimer opinion.
◦ a basis for a qualified opinion paragraph.
Question 2
After the balance sheet date but prior to issuance of the auditor's report the auditor learns that the client's facility in a foreign country has been expropriated. Management refuses to disclose this information in a financial statement footnote or present pro-forma data as to the effect of the event. The auditor should
◦ add a footnote to the financial statements.
◦ disclaim an opinion due to the client-imposed scope limitation.
◦ provide the information in the report and modify the opinion.
◦ issue an unqualified opinion but provide the information in the auditor report.
A chart derived from a flow sheet.
Can Expiry Date
The Kinsey Report on American Women
Normal (A) and Abnormal (B) Balance between Dopamine and Acetylcholine
Acid–Base Balance
Acid–Base Balance