An auditor was unable to obtain sufficient appropriate audit evidence concerning certain transactions due to an inadequacy in the entity's accounting records. The auditor would choose between issuing a(an):
In which of the following situations would a principal auditor least likely make reference to another auditor who audited a subsidiary of the entity?
In which of the following situations would an auditor ordinarily issue an unqualified audit opinion without an explanatory paragraph?
When there has been a change in accounting principle that materially affects the comparability of the comparative financial statements presented and the auditor concurs with the change, the auditor should:
When a qualified opinion results from a limitation on the scope of the audit, the situation should be described in an explanatory paragraph:
Restrictions imposed by a client prohibit the observation of physical inventories, which account for 35% of all assets. Alternative audit procedures cannot be applied, although the auditor was able to examine satisfactory evidence for all other items in the financial statements. The auditor should issue a(an):